Eugene Baseball Challengers INC FY2021 filing

Tax-deductible

Eugene, OR501(c)(3)Recreation & SportsEIN 93-0921959Revenue $128K in FY2021

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.
91¢ of each $1 spent went to programs.
$3K 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
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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% 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
2
named funders · $6K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$49
<0.01% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$128K
+122% vs prior year
Spent
$124K
To programs
91%
Net assets
$534K
By yearFY2020–FY2024
Revenue
$128K
FY2021▲ +122%
Tap a bar for its year
Revenue by fiscal year
FY2020$58K
FY2021$128K
FY2022$139K
FY2023$155K
FY2024$169K
Expenses
$124K
FY2021▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$123K
FY2021$124K
FY2022Not on file
FY2023$137K
FY2024Not on file
Net assets
$534K
FY2021▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$496K
FY2021$534K
FY2022$481K
FY2023$509K
FY2024$493K

From the FY2021 Form 990 (year ending November 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 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

91 cents of each dollar spent went to programs.

Program services 91% · $113K Management & general 9% · $11K

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

15 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Vice President
$3,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec. Committee
$0Pt VII · Sec A
Exec. Committee
$0Pt VII · Sec A
Exec. Committee
$0Pt VII · Sec A
Exec. Committee
$0Pt VII · Sec A
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.

See Eugene Baseball Challengers INC executive salaries →

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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.

Provided by the organization

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1 program · $113K · in their own filed words · FY2020
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.

$113Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$128K
Ln 12
Fees for servicesLn 2g$84K
Investment incomeLn 3$25K
Gifts and grantsLn 1h$11K
Money outPt IX
$124K
Ln 25
Programscol B$113K
Managementcol C$11K
Owns and owesPt X
$534K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$534K
LiabilitiesLn 26$49
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11K
Fees for servicesLn 2g$84K
Investment incomeLn 3$25K
Other incomeLn 4–11$7K
Gains on assetsLn 7$7K
Total revenueLn 12$128K
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
InvestmentsLn 11–13$266K
Land, buildings, equipmentLn 10c$237K
Total assetsLn 16$534K
LiabilitiesLn 26$49
Net assetsLn 32$534K
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 FY21End FY21
Cash and savingsLn 1–2$17K$31K
InvestmentsLn 11–13$232K$266K
Land, buildings, equipmentLn 10c$248K$237K
Total assetsLn 16$496K$534K
LiabilitiesLn 26$0$49
Net assetsLn 32$496K$534K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$3K$3K
Other salaries and wagesLn 7$20K$20K
Payroll taxesLn 10$2K$2K
Accounting feesLn 11c$961$961
Investment management feesLn 11f$175$175
Office expensesLn 13$7K$7K
TravelLn 17$1K$1K
Depreciation, depletion and amortizationLn 22$30K$30K
Other expenses (24a–d)Ln 24$51K$51K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$124K$113K$11K$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 Viewing $128K$124K$4K$534K 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $128,176 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,900$11,450
I-9 Program service revenuePrior year $39,744$83,992
I-10 Investment incomePrior year $7,712$25,314
I-11 Other revenuePrior year $2,325$7,420
I-12 Total revenuePrior year $57,681$128,176
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 $9,829$25,074
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $112,712$99,003
I-18 Total expensesPrior year $122,541$124,077
I-19 Revenue less expensesPrior year −$64,860$4,099
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $128,176 across 7 lines filed
Lines not itemized here account for $6,816 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$11,450
VIII-1h Total contributions, gifts and grants$11,450
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $77,176$77,176
VIII-3 Investment incomeExcluded from tax $18,249$18,249
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,065$7,065
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $7,420$7,420
VIII-12 Total revenueRelated to mission $83,992 · Unrelated business $7,420 · Excluded from tax $25,314$128,176
Part IX · Statement of functional expenses $124,077 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $3,000$3,000
IX-7 Other salaries and wagesPrograms $19,787$19,787
IX-10 Payroll taxesPrograms $2,287$2,287
IX-11c Accounting feesManagement $961$961
IX-11f Investment management feesManagement $175$175
IX-13 Office expensesManagement $6,989$6,989
IX-17 TravelPrograms $1,056$1,056
IX-22 Depreciation, depletion and amortizationPrograms $30,214$30,214
IX-24 Other expenses (24a–d)Programs $50,601$50,601
IX-24e All other expensesPrograms $9,007$9,007
IX-25 Total functional expensesPrograms $112,952 · Management $11,125 · Fundraising $0$124,077
Part X · Balance sheet $534,313 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $16,614$30,750
X-10c Land, buildings and equipment, netStart of year $247,526$237,311
X-11 Publicly traded securitiesStart of year $231,598$266,252
X-16 Total assetsStart of year $495,738$534,313
X-25 Other liabilitiesStart of year $0$49
X-26 Total liabilitiesStart of year $0$49
X-32 Total net assets or fund balancesStart of year $495,738$534,264
X-33 Total liabilities and net assetsStart of year $495,738$534,313
Part XI · Reconciliation of net assets $534,264 net assets at year end
XI-1 Total revenue$128,176
XI-2 Total expenses$124,077
XI-3 Revenue less expenses$4,099
XI-4 Net assets at start of year$495,738
XI-5 Net unrealized gains (losses) on investments$34,427
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$534,264

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

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