Durango Baseball and Softball FY2021 filing

Tax-deductible

Durango, CO501(c)(3)Recreation & SportsEIN 20-0669967

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The serve youth in our community by providing play time, uniforms, and tournaments for approximately 400 youth participants. To also provide scholarship grants to certain participants

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$21K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $46K a year · 23% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$21K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$197K
Spent
$161K
To programs
90%
Net assets
$441K
By yearFY2021–FY2023
Revenue
$197K
FY2021
Revenue by fiscal year
FY2021$197K
FY2023$206K
Expenses
$161K
FY2021
Expenses by fiscal year
FY2021$161K
FY2023$152K
Net assets
$441K
FY2021
Net assets by fiscal year
FY2021$441K
FY2023$453K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Apr 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $144K Management & general 9% · $14K Fundraising 1% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $21K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$19,888Pt VII · Sec A
Umpire Chief
$1,485Pt VII · Sec A
Alpine Bank Representative
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Durango 9r Representative
$0Pt VII · Sec A
Safety Officer
$0Pt VII · Sec A
Safety Officer
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Melissa McKnight’s $11K as Frm Executive Director is at the 25th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2023FY2021
Melissa McKnights—$19,888
Melissa McKnight$11,020—
Kathryn Cortis$7,929—
Bill Kline—$1,485

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides youth with sports, uniforms, tournaments, and scholarships to foster community engagement.

Provided by the organization

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1 program service account for $144K of program spending, described in the organization's own filed words · FY2021.
01

To provide the youth in our community the opportunity to play on recreational and/or competitive baseball and softball teams.

$144Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$197K
Ln 12
Gifts and grantsLn 1h$188K
Fees for servicesLn 2g$10K
Other incomeLn 4–11$264
Money outPt IX
$161K
Ln 25
Programscol B$144K
Managementcol C$14K
Fundraisingcol D$2K
Owns and owesPt X
$441K
net assets · Ln 32
Cash and savingsLn 1–2$40K
Total assetsLn 16$441K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$188K
Fees for servicesLn 2g$10K
Investment incomeLn 3$3
Other incomeLn 4–11$264
Total revenueLn 12$197K
Assets in detailPt X, end of year
CashLn 1$40K
Cash and savings togetherLn 1–2$40K
Land, buildings, equipmentLn 10c$394K
Other assetsLn 15$5K
Total assetsLn 16$441K
LiabilitiesLn 26$0
Net assetsLn 32$441K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6125
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6K$40K
Land, buildings, equipmentLn 10c$397K$394K
Total assetsLn 16$408K$441K
LiabilitiesLn 26$0$0
Net assetsLn 32$408K$441K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$21K$13K$6K$2K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$10K$10K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$179$179
Information technologyLn 14$4K$4K
OccupancyLn 16$13K$13K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$8K$4K$4K
Other expenses (24a–d)Ln 24$45K$45K
All other expensesLn 24e$47K$47K$204
Total functional expensesLn 25$161K$144K$14K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $206K$152K$55K$453K 990 PDF
FY2022 Not on file
FY2021 Viewing $197K$161K$36K$441K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $197,478 across 7 lines filed
VIII-1b Membership dues$139,947
VIII-1f All other contributions, gifts and grants$47,615
VIII-1h Total contributions, gifts and grants$187,562
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,649$9,649
VIII-3 Investment incomeExcluded from tax $3$3
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $264$264
VIII-12 Total revenueRelated to mission $9,913 · Unrelated business $0 · Excluded from tax $3$197,478
Part IX · Statement of functional expenses $160,993 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $12,824 · Management $6,412 · Fundraising $2,137$21,373
IX-11c Accounting feesManagement $3,495$3,495
IX-11g Other fees for servicesPrograms $10,035$10,035
IX-12 Advertising and promotionPrograms $3,270$3,270
IX-13 Office expensesManagement $179$179
IX-14 Information technologyPrograms $3,507$3,507
IX-16 OccupancyPrograms $13,041$13,041
IX-22 Depreciation, depletion and amortizationPrograms $5,992$5,992
IX-23 InsurancePrograms $3,683 · Management $4,205$7,888
IX-24 Other expenses (24a–d)Programs $45,188$45,188
IX-24e All other expensesPrograms $46,821 · Management $204$47,025
IX-25 Total functional expensesPrograms $144,361 · Management $14,495 · Fundraising $2,137$160,993
Part X · Balance sheet $441,475 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $6,262$40,006
X-4 Accounts receivable$2,235
X-10c Land, buildings and equipment, netStart of year $397,227$394,234
X-15 Other assetsStart of year $5,001$5,000
X-16 Total assetsStart of year $408,490$441,475
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $408,490$441,475
X-32 Total net assets or fund balancesStart of year $408,490$441,475
X-33 Total liabilities and net assetsStart of year $408,490$441,475
Part XI · Reconciliation of net assets $441,475 net assets at year end
XI-1 Total revenue$197,478
XI-2 Total expenses$160,993
XI-3 Revenue less expenses$36,485
XI-4 Net assets at start of year$408,490
XI-8 Prior period adjustments−$3,500
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$441,475

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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