Brandon Baseball Program EIN 46-0401362 Form 990 (PDF) Claim this org

Brandon Baseball Program FY2021 filing

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Offers baseball programs for all youth in the Brandon Valley School District. For fiscal year 2021 it reported $388K in revenue, $347K in expenses, and $210K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Brandon, SD
Website
www.brandonvalleybaseball.com
Filings
5 on file (2020–2021)
Revenue
$388KFY2021
Expenses
$347K
Net assets
$210K
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  46-0401362 Public charity (501(c)(3)) Brandon, SD
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →
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Size
$100K–1M
What they do
Offers baseball programs for all youth in the Brandon Valley School District.
Leadership
Stuart Peschel · President
Money in and out
$388K revenue, $347K expenses
Bottom line
92% program efficiency
Where the money goes · FY2021
Total revenue
$388K
Pt VIII · Ln 12
Total expenses
$347K
Pt IX · Ln 25
Net assets
$210K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $41K
Where spending went · Part IX cols B–D
Program services $0.92 Management & general $0.08
Program efficiency
92%
of spending reaches programs
Operating runway
5.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
+11%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$388K
FY2021▼ -19%
Expenses
$347K
FY2021▲ +70%
Total assets
$210K
FY2021▼ -18%
Total liabilities
$0
FY2021▼ -100%
Total revenue
$388K
Pt VIII · Ln 12
Total expenses
$347K
Pt IX · Ln 25
Net assets
$210K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$41K
Total assetsPt X · Ln 16$210K
Program-expense ratioPt IX · col B92%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBrandon Baseball Program
EINHdr · item D46-0401362
Principal addressHdr · item CBrandon, SD
WebsiteHdr · item Jwww.brandonvalleybaseball.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFJun 1994

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023
Ken Longman$6,350$2,250

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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Mission & Programs · Part III

Where the work happens

1 program service account for $320K of program spending, described in the organization's own filed words · FY2021.
01

Comprehensive training and support programs for children ages 5 - 19. Provide uniforms, equipment, and maintain safe facilities.

$320Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$329K · 85%
Contributions & grants$59K · 15%
Program service revenue85%$329K
Contributions & grants15%$59K
Total revenueLn 12$388K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.08
Program services92%$320K
Management & general8%$27K
Total functional expensesLn 25$347K

Balance Sheet

Part X · end of year
CashLn 1$150K
Total assetsLn 16$210K
Total liabilitiesLn 26$0
Total net assetsLn 32$210K
Months of cash on handcomputed5.2

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $150K · Operating expenses/yr $347K
5.2 months
Where the money goes
Program services
Program services $320K · Total expenses $347K
92%
Management & General
Management & general $27K · Total expenses $347K
8%
Fundraising
Fundraising $0 · Total expenses $347K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $96K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $59K · Total revenue $388K
15%
Government reliance
Government grants — · Total revenue $388K
Earned-income share
Program service revenue $329K · Total revenue $388K
85%
Investment reliance
Investment income $-1K · Total revenue $388K
-0.3%
Program self-sufficiency
Program service revenue $329K · Total expenses $347K
95%
Growth & trend
Revenue growth (YoY)
This year $388K · Prior year $480K
-19%
Net-asset trend (YoY)
End of year $210K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $388K · Expenses $347K
+11%
Liabilities-to-Assets
Total liabilities — · Total assets $210K
Net-asset ratio
Net assets $210K · Total assets $210K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $210K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Stuart Peschel · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $347K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $347K
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 92%
Overhead ratio 8%
Fundraising cost ratio 0%
Revenue growth -19%
Accounting fee ratio 1%

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.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$2K
Grants paid · 4 grants · $188K · 2020–2024
City of Brandon SdFY2024$55,644
City of Brandon SdFY2023$86,342
City of Brandon SdFY2021$17,322
City of Brandon SdFY2020$29,102

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$172K revenue · ⤓ 990 PDF
FY2023$479K revenue · ⤓ 990 PDF
FY2022$459K revenue · ⤓ 990 PDF
FY2021$388K revenue · viewing · ⤓ 990 PDF
FY2020$480K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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