Oldham County Vipers INC

Goshen, KY · Public charity (501(c)(3)) · Recreation & Sports

✕ IRS exemption revoked
Revenue
$326K
-38% vs prior year
Spent
$340K
To programs
100%
Net assets
$180K
By yearFY2020–FY2022
Revenue
$326K
FY2022▼ -38%
Revenue by fiscal year
FY2020$404K
FY2021$530K
FY2022$326K
Expenses
$340K
FY2022▼ -22%
Expenses by fiscal year
FY2020$377K
FY2021$439K
FY2022$340K
Net assets
$180K
FY2022▼ -7%
Net assets by fiscal year
FY2020$103K
FY2021$194K
FY2022$180K

From the FY2022 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No — IRS exemption revoked
On the IRS revocation list.
Can I give now?
No — exemption revoked (2026-05-15)
On the IRS revocation list.
Filing up to date?
Last filed FY2022 — 4 yrs ago
Legal name (IRS)Hdr · item COldham County Vipers INC
EINHdr · item D45-3356198
Exempt statusHdr · item IRevoked
Ruling yearIRS BMFNov 2011
Latest filingForm 990FY2022 · Form 990
Principal addressHdr · item CGoshen, KY
NTEE classificationIRS BMFRecreation & Sports (N63)
WebsiteHdr · item Jwww.vipersbaseballclub.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$340K
Total functional expensesLn 25$340K

Financial health

Is it on solid ground?

Program efficiency
100%
of spending reaches programs
Operating runway
5.5mo
months of highly liquid reserves at operating expense rate▲ +25% vs prior filing year
Surplus margin
-4%
revenue over expenses, this year▼ -125% vs prior filing year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$180K
FY2022▼ -7%
Total assets by fiscal year
FY2020$164K
FY2021$194K
FY2022$180K
Total liabilities
$0
FY2022
Total liabilities by fiscal year
FY2020$61K
FY2021$0
FY2022$0
Revenue less expensesPt I · Ln 19−$14K
Total assetsPt X · Ln 16$180K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44

Balance Sheet

Part X · end of year
CashLn 1$157K
Total assetsLn 16$180K
Total liabilitiesLn 26$0
Total net assetsLn 32$180K
Months of cash on handcomputed5.5

Statement of Revenue

Part VIII
Program service revenue103%$336K
Total revenueLn 12$326K

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $157K · Operating expenses/yr $340K
5.5 months
Where the money goes
Program services
Program services $340K · Total expenses $340K
100%
Management & General
Management & general $0 · Total expenses $340K
0%
Fundraising
Fundraising $0 · Total expenses $340K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $326K
0%
Government reliance
Government grants — · Total revenue $326K
—
Earned-income share
Program service revenue $336K · Total revenue $326K
103%
Investment reliance
Investment income $0 · Total revenue $326K
0%
Program self-sufficiency
Program service revenue $336K · Total expenses $340K
99%
Growth & trend
Revenue growth (YoY)
This year $326K · Prior year $530K
-38%
Net-asset trend (YoY)
End of year $180K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $326K · Expenses $340K
-4%
Liabilities-to-Assets
Total liabilities — · Total assets $180K
—
Net-asset ratio
Net assets $180K · Total assets $180K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $180K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Brian Wise · Reported title President · Highest reported compensation $0 · Total expenses $340K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $340K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%——
Overhead ratio 0%——
Revenue growth -38%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0.7%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Oldham County Vipers INC executive salaries →

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Governance & Policies

Part VI
  • 4Voting board membersPt VI · Ln 1a
  • 4Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Teaches sportsmanship and life lessons through baseball.

Provided by the organization

This section is blank until Oldham County Vipers INC claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $340K of program spending, described in the organization's own filed words · FY2022.
01

Teach sportsmanship and life lessons through baseball

$340Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$7K

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2022 Latest Viewing $326K$340K-38% 990 PDF
FY2021 $530K$439K+31% 990 PDF
FY2020 $404K$377K 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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