Eugene Baseball Challengers INC FY2020 filing

Tax-deductible

Eugene, OR501(c)(3)Recreation & SportsEIN 93-0921959Revenue $58K in FY2020

On file with the IRSPo Box 41408, 97404-0346 · Eugene, ORTax-exempt since Mar 1991Publicly supported — 509(a)(2)

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To develop and foster youth Baseball through association with the american legion.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average deficit $14K a year · 13% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $6K
Fine: 2 funders name 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
7
of 7 voting members
Looks good: 7 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
$58K
Spent
$123K
To programs
94%
Net assets
$496K
By yearFY2020–FY2024
Revenue
$58K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$58K
FY2021$128K
FY2022$139K
FY2023$155K
FY2024$169K
Expenses
$123K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$123K
FY2021$124K
FY2022Not on file
FY2023$137K
FY2024Not on file
Net assets
$496K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$496K
FY2021$534K
FY2022$481K
FY2023$509K
FY2024$493K

From the FY2020 Form 990 (year ending November 2020) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1991.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $116K Management & general 6% · $7K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Exec. Board Member
$0Pt VII · Sec A
Exec. Board Member
$0Pt VII · Sec A
Exec. Board Member
$0Pt VII · Sec A
Exec. Board Member
$0Pt VII · Sec A

Les Duman’s $2K as Vice President is at the 5th percentile of top reported officer pay among 1017 $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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Les Duman$2,000$2,000$2,000$3,000

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

Develops and fosters youth baseball through American Legion association.

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Provided by the organization

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1 program · $116K · in their own filed words · FY2019
01

The eugene baseball challengers (ebc) provides junior baseball players with the opportunity to improve their baseball skills by organizing tournament play within the american legion program. The ebc also develops interest in the community at large in baseball through the opportunity to attend organized junior league baseball games.

$116Kprogram expense

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 2 funders$6K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$58K
Ln 12
Fees for servicesLn 2g$40K
Gifts and grantsLn 1h$8K
Investment incomeLn 3$8K
Money outPt IX
$123K
Ln 25
Programscol B$116K
Managementcol C$7K
Owns and owesPt X
$496K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$496K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Fees for servicesLn 2g$40K
Investment incomeLn 3$8K
Other incomeLn 4–11$2K
Gains on assetsLn 7−$7K
Total revenueLn 12$58K
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
InvestmentsLn 11–13$232K
Land, buildings, equipmentLn 10c$248K
Total assetsLn 16$496K
LiabilitiesLn 26$0
Net assetsLn 32$496K
OperationsPt I, VI
EmployeesI 53
VolunteersI 620
Fiscal year endsHeaderNovember
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 FY20End FY20
Cash and savingsLn 1–2$4K$17K
InvestmentsLn 11–13$263K$232K
Land, buildings, equipmentLn 10c$286K$248K
Total assetsLn 16$553K$496K
LiabilitiesLn 26$0$0
Net assetsLn 32$553K$496K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$9K$9K
Payroll taxesLn 10$829$829
Legal feesLn 11b$625$625
Accounting feesLn 11c$319$319
Investment management feesLn 11f$175$175
Other fees for servicesLn 11g$500$500
Office expensesLn 13$5K$5K
TravelLn 17$185$185
Depreciation, depletion and amortizationLn 22$38K$38K
Other expenses (24a–d)Ln 24$67K$67K
All other expensesLn 24e$377$377
Total functional expensesLn 25$123K$116K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $169K$493K 990 PDF
FY2023 $155K$137K$18K$509K 990 PDF
FY2022 $139K$481K 990 PDF
FY2021 $128K$124K$4K$534K 990 PDF
FY2020 Viewing $58K$123K−$65K$496K 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 FY2020 990 (6 parts)
Part I · Summary $57,681 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,358$7,900
I-9 Program service revenuePrior year $68,330$39,744
I-10 Investment incomePrior year $16,308$7,712
I-11 Other revenuePrior year $11,170$2,325
I-12 Total revenuePrior year $105,166$57,681
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $23,354$9,829
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $96,036$112,712
I-18 Total expensesPrior year $119,390$122,541
I-19 Revenue less expensesPrior year −$14,224−$64,860
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $57,681 across 7 lines filed
Lines not itemized here account for $572 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$7,900
VIII-1h Total contributions, gifts and grants$7,900
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $39,172$39,172
VIII-3 Investment incomeExcluded from tax $14,586$14,586
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$6,874−$6,874
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $2,325$2,325
VIII-12 Total revenueRelated to mission $39,744 · Unrelated business $2,325 · Excluded from tax $7,712$57,681
Part IX · Statement of functional expenses $122,541 across 11 lines filed
IX-7 Other salaries and wagesPrograms $9,000$9,000
IX-10 Payroll taxesPrograms $829$829
IX-11b Legal feesManagement $625$625
IX-11c Accounting feesManagement $319$319
IX-11f Investment management feesManagement $175$175
IX-11g Other fees for servicesPrograms $500$500
IX-13 Office expensesManagement $5,477$5,477
IX-17 TravelPrograms $185$185
IX-22 Depreciation, depletion and amortizationPrograms $38,118$38,118
IX-24 Other expenses (24a–d)Programs $66,936$66,936
IX-24e All other expensesManagement $377$377
IX-25 Total functional expensesPrograms $115,568 · Management $6,973 · Fundraising $0$122,541
Part X · Balance sheet $496,038 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $3,679$16,914
X-10c Land, buildings and equipment, netStart of year $285,644$247,526
X-11 Publicly traded securitiesStart of year $263,185$231,598
X-16 Total assetsStart of year $552,508$496,038
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $552,508$496,038
X-33 Total liabilities and net assetsStart of year $552,508$496,038
Part XI · Reconciliation of net assets $496,038 net assets at year end
XI-1 Total revenue$57,681
XI-2 Total expenses$122,541
XI-3 Revenue less expenses−$64,860
XI-4 Net assets at start of year$552,508
XI-5 Net unrealized gains (losses) on investments$8,390
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$496,038

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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