2024-11-12T08:07:25-05:00 2024-08-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2023-09-01 250994080 PONY BASEBALL INC PONY 7242251060 PO BOX 225 WASHINGTON PA 15301 ABRAHAM L KEY III PRESIDENT 7242251060 2024-10-31 true true CHARLES R GUTHRIE CPA P01056628 7242239000 2024-11-12 2023 2024-10-15 13:58:12Z ABRAHAM L KEY III 1282360 false X WWW.PONY.ORG X 1953 PA THE PURPOSE OF THIS CORPORATION SHALL BE TO ORGANIZE AND SUPERVISE THE PLAYING OF YOUTH BASEBALL AND SOFTBALL FOR BOYS AND GIRLS. 27 25 5 296 0 146213 124026 496478 522793 45108 67075 390598 429411 1078397 1143305 0 0 396993 406195 0 44077 759198 799198 1156191 1205393 -77794 -62088 2702688 2786878 357154 275193 2345534 2511685 THE PURPOSE OF THIS CORPORATION SHALL BE TO ORGANIZE AND SUPERVISE THE PLAYING OF YOUTH BASEBALL AND SOFTBALL FOR BOYS AND GIRLS. false false 761282 522793 ADMINISTRATION OF YOUTH BASEBALL & SOFTBALL PROGRAMS FOR BOYS AND GIRLS 761282 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 5 true false false false false false false false false false false false false X 27 25 false false false false false false false true true false false true true true true true true true true false PA X ABRAHAM L KEY III 7242251060 PO BOX 225 WASHINGTON PA 15301 ABRAHAM L KEY III PRESIDENT 40.00 X X 97664 0 23429 KAREN REESE DIRECTOR 40.00 X 60300 0 13730 STEPHANIE ALLEN SECRETARY 10.00 X X 0 0 0 EVA ARAMBULA DIRECTOR 10.00 X 0 0 0 JAN BAGIN DIRECTOR 10.00 X 0 0 0 ARNULFO BANDA VICE PRES 15.00 X X 0 0 0 BILLY BROOKS DIRECTOR 10.00 X 0 0 0 DAVE CHAMBERS DIRECTOR 10.00 X 0 0 0 RITCHIE CLAYTON DIRECTOR 10.00 X 0 0 0 RANDY CROMPTON DIRECTOR 10.00 X 0 0 0 ARTURO CRUZ DIRECTOR 10.00 X 0 0 0 DEBBIE FALCON DIRECTOR 10.00 X 0 0 0 TERRY FAUST VICE PRES 15.00 X X 0 0 0 CHRIS GOEBEL TREASURER 10.00 X X 0 0 0 MIKE HOPKINS DIRECTOR 10.00 X 0 0 0 ABEL GORENA JR DIRECTOR 10.00 X 0 0 0 ROB LINDSEY DIRECTOR 10.00 X 0 0 0 LYNFORD LYNCH DIRECTOR 10.00 X 0 0 0 RICK MELTON DIRECTOR 10.00 X 0 0 0 MATT MILLER DIRECTOR 10.00 X 0 0 0 STEVE MILLER VICE PRES 15.00 X X 0 0 0 TAKEHARU NASU DIRECTOR 10.00 X 0 0 0 GEORGE PATTERSON DIRECTOR 10.00 X 0 0 0 FRANK LO PICCOLO DIRECTOR 10.00 X 0 0 0 ELISEO SERRANO DIRECTOR 10.00 X 0 0 0 BILL SKELTON DIRECTOR 10.00 X 0 0 0 STEVE WORKMAN VICE PRES 15.00 X X 0 0 0 157964 37159 false false false 124026 124026 MEMBERSHIP FEES 711300 320389 320389 WORLD SERIES REVENUE 711300 202404 202404 522793 67075 67075 344393 344393 197183 139055 58128 58128 UMPIRE REGISTRY 451110 19140 19140 LICENSING FEES 451110 6050 6050 OTHER INCOME 561000 1700 1700 26890 1143305 607811 411468 160280 96168 48085 16027 142878 88584 47150 7144 17974 10964 6111 899 62624 38201 21292 3131 22439 13688 7629 1122 5209 1563 3646 25975 7792 18183 5070 1521 3549 146680 29336 110010 7334 236081 229025 3207 3849 72323 13742 57135 1446 53448 13095 39819 534 FIELD STAFF EXPENSE 112229 112229 BOARD COMMITTEE EXPENSE 39224 35302 3922 WORLD SERIES EXPENSE 22072 22072 UTILITIES 15646 9544 5320 782 65241 38456 24976 1809 1205393 761282 400034 44077 194602 135081 9519 13673 34747 29033 16255 10708 2401311 1140793 1326174 1260518 1031847 1260511 89544 77354 2702688 2786878 1011 3652 356143 271541 357154 275193 X 2253855 2434547 91679 77138 2345534 2511685 2702688 2786878 X -62088 161641 66598 X false true X true false X 463007 424154 505341 462892 444415 2299809 311328 423617 360229 411637 426477 1933288 774335 847771 865570 874529 870892 4233097 60000 60000 52000 52000 53000 277000 60000 60000 52000 52000 53000 277000 3956097 70101 55287 306274 336703 411468 1179833 2140 2140 72241 55287 306274 336703 411468 1181973 846576 903058 1171844 1211232 1282360 5415070 0.73060 0.79850 0.22000 0.15000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 91679 4126 18667 77138 103728 3617 15666 91679 118657 3738 18667 103728 136901 3422 21666 118657 139893 3675 6667 136901 1.00000 false false 177000 177000 2206496 1122978 1083518 17815 17815 1260518 RETIREMENT BENE OTHER THAN PENSION 238902 LEASE LIABILITY 13833 ACCRUED COMPENSATED ABSENCES 12000 OTHER ACCRUED LIABILITIES 6806 271541 X 1444001 161641 139055 300696 1143305 1143305 1344448 139055 139055 1205393 1205393 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FUNDS ARE USED TO COVER SCHOLARSHIPS TO PLAYERS THAT ARE SELECTED BY THREE BOARD MEMBERS AND THE PRESIDENT, FACILITY USAGE FROM A DCED GRANT ALLOCATED OVER A PERIOD OF THRITY YEARS, AND TO COVER A PORTION OF THE BUILDING COSTS OVER NO SET TIME FRAME. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. THE INTERNAL REVENUE SERVICE HAS RULED, HOWEVER, THAT REVENUE RAISED THROUGH THE SELLING OF ADVERTISEMENTS AND CERTAIN OTHER ACTIVITIES IS UNRELATED BUSINESS INCOME AND THEREFORE TAXABLE. INCOME TAX EXPENSE WAS 0 FOR EACH OF THE YEARS ENDED AUGUST 31, 2024 AND 2023. THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. THE ORGANIZATION'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 THROUGH 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF AUGUST 31, 2024. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 139,055 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 139,055 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED AT THE ANNUAL BOARD MEETING WHERE THE BOARD OF DIRECTORS REVIEW, DISCUSS, AND VOTE ON THE APPROVAL OF THE FORM 990. IF THE FORM 990 DOES NOT GET APPROVED AT THE MEETING, A COPY OF THE FORM 990 IS POSTED TO A SECURE LINK ON THE ORGANIZATION'S WEBSITE AND ALL BOARD MEMBERS ARE REQUIRED TO REVIEW IT BEFORE IT IS APPROVED AND RELEASED. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY TO THE BOARD ANY CONFLICT. THE BOARD THEN TAKES ACTION IT DEEMS APPROPRIATE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE SALARY OF THE CEO & MAKES ADJUSTMENTS AS THEY FEEL APPROPRIATE. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE SALARY OF THE OTHER EMPLOYEES & MAKE ADJUSTMENTS AS THEY FEEL APPROPRIATE. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 CHANGE IN OTHER COMPREHENSIVE INCOME 66,598