Civic Intelligence

The Friends of Laker Baseball

EIN 93-1118959 • 501(c)3 • Lake Oswego, OR

Profile

Support lohs baseball team

PO Box 2074Lake Oswego, OR 97034

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-6.0%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

29th percentile

-25%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-10%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$24,491

Down $8,166 (-25%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$24,491

Down $8,166 (-25%) from 2024

Revenue

Down

$136,211

Down $15,892 (-10%) from 2024

Expenses

Up

$144,377

Up $10,020 (+7.5%) from 2024

Net Income

Down

-$8,166

Down $25,912 (-146%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2011: $5,427Liabilities 2011: $02011Assets 2012: $34,291Liabilities 2012: $02012Assets 2013: $34,943Liabilities 2013: $0Net Assets 2013: $34,9432013Assets 2014: $2,936Liabilities 2014: $0Net Assets 2014: $2,9362014Assets 2015: $12,011Liabilities 2015: $0Net Assets 2015: $12,0112015Assets 2016: $498Liabilities 2016: $0Net Assets 2016: $4982016Assets 2017: $12,627Liabilities 2017: $0Net Assets 2017: $12,6272017Assets 2018: $2,367Liabilities 2018: $0Net Assets 2018: $2,3672018Assets 2019: $2,923Liabilities 2019: $0Net Assets 2019: $2,9232019Assets 2020: $623Liabilities 2020: $0Net Assets 2020: $6232020Assets 2021: $39,109Liabilities 2021: $0Net Assets 2021: $39,1092021Assets 2022: $26,112Liabilities 2022: $0Net Assets 2022: $26,1122022Assets 2023: $14,911Liabilities 2023: $0Net Assets 2023: $14,9112023Assets 2024: $32,657Liabilities 2024: $0Net Assets 2024: $32,6572024Assets 2025: $24,491Liabilities 2025: $0Net Assets 2025: $24,4912025

Highlighted filing

2025

Assets$24,491
Liabilities$0
Net Assets$24,491

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $158,973Expenses 2011: $165,632Net Income 2011: -$6,6592011Revenue 2012: $151,416Expenses 2012: $122,522Net Income 2012: $28,8942012Revenue 2013: $155,020Expenses 2013: $152,958Net Income 2013: $2,0622013Revenue 2014: $97,485Expenses 2014: $129,492Net Income 2014: -$32,0072014Revenue 2015: $122,023Expenses 2015: $112,948Net Income 2015: $9,0752015Revenue 2016: $103,631Expenses 2016: $115,144Net Income 2016: -$11,5132016Revenue 2017: $107,333Expenses 2017: $95,204Net Income 2017: $12,1292017Revenue 2018: $110,638Expenses 2018: $120,898Net Income 2018: -$10,2602018Revenue 2019: $111,161Expenses 2019: $110,605Net Income 2019: $5562019Revenue 2020: $51,378Expenses 2020: $53,678Net Income 2020: -$2,3002020Revenue 2021: $93,357Expenses 2021: $54,871Net Income 2021: $38,4862021Revenue 2022: $135,384Expenses 2022: $148,381Net Income 2022: -$12,9972022Revenue 2023: $192,995Expenses 2023: $204,196Net Income 2023: -$11,2012023Revenue 2024: $152,103Expenses 2024: $134,357Net Income 2024: $17,7462024Revenue 2025: $136,211Expenses 2025: $144,377Net Income 2025: -$8,1662025

Highlighted filing

2025

Revenue$136,211
Expenses$144,377
Net Income-$8,166

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$1.36$1.44$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.52$1.34$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.93$2.04$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.35$1.48$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.93$0.55$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.51$0.54$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.11$1.11$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.11$1.21$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$1.07$0.95$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.04$1.15$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.22$1.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.97$1.29$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$1.55$1.53$0.02
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$1.51$1.23$0.29
2011Summary only. Only limited summary data is available for this year.$0.05$0.00$1.59$1.66$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 22, 2025
Return Version
2024v5.2
Gross Receipts
$136,211
Mission and Program Overview

Mission

Support lohs baseball team

Program Services

DescriptionGrantsExpenses
SUPPORTED LOHS BASEBALL PROGRAM WHICH INCLUDES THREE REGULAR SEASON BASEBALL TEAMS AND TWO SUMMER TEAMS-$109,140
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASON ANDERSPresidentPT$0--
STEVE COURYVice PresidentPT$0--
MIKE MAXWELLTreasurerPT$0--
JENNY MAXWELLSecretaryPT$0--
MATT KREBSDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
The Friends of Laker Baseball
EIN
93-1118959
In Care Of
% MIKE MAXWELL
Phone
5033412707
Address
PO BOX 2074, LAKE OSWEGO, OR 97034

Signing Officer

Name
Mike Maxwell
Title
Treasurer
Phone
5033412707
Signed
2025-12-22
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 AmountSUPPLIES 187COACHING EXPENSE 27,611TEAM TRAVEL 1,693MISCELLANEOUS 15SUMMER CAMP/BASEBALL 1,327TEAM ACTIVITIES 23,271UNIFORMS & EQUIPMENT 73,415FACILITY MAINT & UPGRADES 3,155UMPIRES 6,787DUES & SUBSCRIPTIONS 800WEBSITE EXPENSES 393BANK FEES 38BUSINESS REGISTRATION FEES 270ADVERTISING 3,153

Personal benefit contract statement Part V

The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.

Raw XML Appendix164 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE MAXWELL
IRS990EZ/BooksInCareOfDetail/PhoneNum05033412707
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2074
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE OSWEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097034
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt032657
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt066430
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8166
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0960
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt032657
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024491
IRS990EZ/GrossReceiptsAmt0136211
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt032657
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024491
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt032657
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024491
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JASON ANDERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEVE COURY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MIKE MAXWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JENNY MAXWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MATT KREBS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0142115
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SUPPORT LOHS BASEBALL TEAM
IRS990EZ/PrintingPublicationsPostageAmt01302
IRS990EZ/ProgramServiceRevenueAmt069781
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORTED LOHS BASEBALL PROGRAM WHICH INCLUDES THREE REGULAR SEASON BASEBALL TEAMS AND TWO SUMMER TEAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0109140
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0144377
IRS990EZ/TotalProgramServiceExpensesAmt0109140
IRS990EZ/TotalRevenueAmt0136211
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0136211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0152103
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0192995
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0135384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt093357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0710050
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.98400
IRS990ScheduleA/PublicSupportTotal509Amt0710050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0136211
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt093357
IRS990ScheduleA/Total509Grp/TotalAmt0710050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0136211
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0192995
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0135384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt093357
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0710050
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSUPPLIES 187COACHING EXPENSE 27,611TEAM TRAVEL 1,693MISCELLANEOUS 15SUMMER CAMP/BASEBALL 1,327TEAM ACTIVITIES 23,271UNIFORMS & EQUIPMENT 73,415FACILITY MAINT & UPGRADES 3,155UMPIRES 6,787DUES & SUBSCRIPTIONS 800WEBSITE EXPENSES 393BANK FEES 38BUSINESS REGISTRATION FEES 270ADVERTISING 3,153
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Personal benefit contract statement Part V
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE MAXWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033412707
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRIENDS OF LAKER BASEBALL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0931118959
ReturnHeader/Filer/InCareOfNm0% MIKE MAXWELL
ReturnHeader/Filer/PhoneNum05033412707
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2074
ReturnHeader/Filer/USAddress/CityNm0LAKE OSWEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097034
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931194418
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Noreen Spiegel CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06655 SW Hampton St Suite 110A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tigard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097223
ReturnHeader/PreparerPersonGrp/PhoneNum05036201069
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NOREEN SPIEGEL
ReturnHeader/ReturnTs02026-01-20T15:09:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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