Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Lake Oswego Junior Baseball
EIN 90-0474733 • 501(c)3 • Lake Oswego, OR
Profile
To support youth baseball in the lo area
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $13,295 (-100%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$0
Down $13,295 (-100%) from 2023
Revenue
Down$20,211
Down $5,933 (-23%) from 2023
Expenses
Down$17,881
Down $7,578 (-30%) from 2023
Net Income
Up$2,330
Up $1,645 (+240%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $20,211
- Expenses
- $17,881
- Net income
- $2,330
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 29, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $20,211
Mission and Program Overview
Mission
To support youth baseball in the lo area
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SEE SCHEDULE O | - | $17,881 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEVE MORRIS | President | PT | $0 | - | - |
| MIKE ANDERS | Vice President | PT | $0 | - | - |
| BRITNEY COLTON | Board Member | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lake Oswego Junior Baseball
- EIN
- 90-0474733
- In Care Of
- % MICHAEL ANDERS
- Phone
- 5033412707
- Address
- PO BOX 1286, LAKE OSWEGO, OR 97035
Signing Officer
- Name
- Michael Anders
- Title
- Vice President
- Phone
- 5032604484
- Signed
- 2025-04-29
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Noreen Spiegel CPA PC
- Address
- 6655 SW Hampton St Suite 110A, Tigard, OR 97223
- Preparer
- Noreen Spiegel
- Phone
- 5036201069
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountFIELD USE FEES 7,386UNIFORMS & EQUIPMENT 3,737ANNUAL BUSINESS REG FEE 100EQUIPMENT MAINTENANCE 535TEAM REG FEES 895UMPIRE FEES 1,937INSURANCE 1,135TAXES 120”
Other changes in net assets or fund balances Part I line 20
“Description AmountTRANSFER OF MONIES TO PACER YOUTH (15,625)LAKE OSWEGO JUNIOR BASEBALL HAS MERGED WITH PACER YOUTH BASEBALL. MONIES TRANSFERRED TO PACER.”
General explanation attachment
“Form 990-ez, part iii, line 28, program service accomplishments: fielded three junior baseball teams for youth in the lake oswego area for players ages 13-14 with three distinct skill levels: national (recreational), american (more competitive), and federal (very competitive). In addition also hosted a summer camp where youth learn key fundamentals for every aspect of the game which includes, hitting, fielding, throwing, pitching, and base running. Also learn key elements of team play and supportmanship with fun daily competitions & over the line games.”
Raw XML Appendix152 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5032604484 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1286 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKE OSWEGO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97035 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 13295 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 20211 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 13295 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEVE MORRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MIKE ANDERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRITNEY COLTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -15625 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15845 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO SUPPORT YOUTH BASEBALL IN THE LO AREA |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 207 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 20211 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 17881 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 17881 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 17881 |
| IRS990EZ/TotalRevenueAmt | 0 | 20211 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LAKEOSWEGOJBO.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 11000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 20211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 25144 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 21362 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 16251 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9777 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 92745 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 103745 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
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| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 20211 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26144 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31362 |
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| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 103745 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 20211 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 16251 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9777 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 103745 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | DISSOLUTION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | PACER YOUTH BASEBALL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2024-12-10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountFIELD USE FEES 7,386UNIFORMS & EQUIPMENT 3,737ANNUAL BUSINESS REG FEE 100EQUIPMENT MAINTENANCE 535TEAM REG FEES 895UMPIRE FEES 1,937INSURANCE 1,135TAXES 120 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountTRANSFER OF MONIES TO PACER YOUTH (15,625)LAKE OSWEGO JUNIOR BASEBALL HAS MERGED WITH PACER YOUTH BASEBALL. MONIES TRANSFERRED TO PACER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS: FIELDED THREE JUNIOR BASEBALL TEAMS FOR YOUTH IN THE LAKE OSWEGO AREA FOR PLAYERS AGES 13-14 WITH THREE DISTINCT SKILL LEVELS: NATIONAL (RECREATIONAL), AMERICAN (MORE COMPETITIVE), AND FEDERAL (VERY COMPETITIVE). IN ADDITION ALSO HOSTED A SUMMER CAMP WHERE YOUTH LEARN KEY FUNDAMENTALS FOR EVERY ASPECT OF THE GAME WHICH INCLUDES, HITTING, FIELDING, THROWING, PITCHING, AND BASE RUNNING. ALSO LEARN KEY ELEMENTS OF TEAM PLAY AND SUPPORTMANSHIP WITH FUN DAILY COMPETITIONS & OVER THE LINE GAMES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | General explanation attachment |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL ANDERS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032604484 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE OSWEGO JUNIOR BASEBALL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 900474733 |
| ReturnHeader/Filer/InCareOfNm | 0 | % MICHAEL ANDERS |
| ReturnHeader/Filer/PhoneNum | 0 | 5033412707 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1286 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAKE OSWEGO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97035 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 931194418 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Noreen Spiegel CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6655 SW Hampton St Suite 110A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Tigard |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97223 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5036201069 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NOREEN SPIEGEL |
| ReturnHeader/ReturnTs | 0 | 2025-05-07T12:35:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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