2025-10-31T16:42:49-04:00 2025-08-31 251714998 GUTHRIE BELCZYK & ASSOCIATES PC 1024 ROUTE 519 SUITE 200 EIGHTY FOUR PA 153302866 990 2024-09-01 250994080 PONY BASEBALL INC PONY 7242251060 PO BOX 225 WASHINGTON PA 15301 ABRAHAM L KEY III PRESIDENT 7242251060 2025-10-14 true true CHARLES R GUTHRIE CPA P01056628 7242239000 2025-10-31 2024 2025-03-06 01:10:19Z ABRAHAM L KEY III 1464503 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 5000 2953 124026 174897 522793 516267 67075 103012 429411 542775 1143305 1336951 12000 0 406195 363936 0 41658 799198 833695 1205393 1209631 -62088 127320 2786878 2989976 275193 305695 2511685 2684281 THE PURPOSE OF THIS CORPORATION SHALL BE TO ORGANIZE AND SUPERVISE THE PLAYING OF YOUTH BASEBALL AND SOFTBALL FOR BOYS AND GIRLS. false false 766722 12000 516267 ADMINISTRATION OF YOUTH BASEBALL & SOFTBALL PROGRAMS FOR BOYS AND GIRLS 766722 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 true false false false false false false false false false false false false false false false false false false true 4 0 5 true true true 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 100219 0 14829 KAREN REESE DIRECTOR 40.00 X 61506 0 14910 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 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 ROD TINGZON DIRECTOR 10.00 X 0 0 0 STEVE WORKMAN VICE PRES 15.00 X X 0 0 0 161725 29739 1 false false false 174897 174897 MEMBERSHIP FEES 711300 295816 295816 WORLD SERIES REVENUE 711300 215451 215451 ADVERTISING 541800 5000 5000 516267 99630 99630 428086 428086 3382 3382 3382 3382 213296 127552 85744 85744 UMPIRE REGISTRY 451110 22045 22045 LICENSING FEES 451110 6175 6175 OTHER INCOME 561000 725 725 28945 1336951 625956 5000 531098 12000 12000 164898 98939 49469 16490 120600 74772 39798 6030 16879 10296 5739 844 38626 23562 13133 1931 22933 13989 7797 1147 1738 521 1217 23100 6930 16170 3570 1071 2499 158249 31650 118687 7912 240327 234350 2717 3260 72115 13702 56971 1442 55261 13539 41169 553 FIELD STAFF EXPENSE 109069 109069 WORLD SERIES EXPENSE 53693 53693 BOARD COMMITTEE EXPENSE 38276 34448 3828 REPAIRS & MAINTENANCE 30817 7704 23113 47480 26487 18944 2049 1209631 766722 401251 41658 135081 266839 13673 14633 29033 46917 10708 36877 2401554 1176963 1260518 1224591 1260511 1343217 77354 56902 2786878 2989976 3652 4999 271541 300696 275193 305695 X 2434547 2620784 77138 63497 2511685 2684281 2786878 2989976 X 127320 68184 -22908 X false true X true false X 424154 505341 462892 444415 470713 2307515 423617 360229 411637 426477 457692 2079652 847771 865570 874529 870892 928405 4387167 60000 52000 52000 53000 166833 383833 60000 52000 52000 53000 166833 383833 4003334 55287 306274 336703 411468 527716 1637448 2333 2333 55287 306274 336703 411468 530049 1639781 903058 1171844 1211232 1282360 1458454 6026948 0.66420 0.73060 0.27000 0.22000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 77138 5026 18667 63497 91679 4126 18667 77138 103728 3617 15666 91679 118657 3738 18667 103728 136901 3422 21666 118657 1.00000 false false 177000 177000 2206739 1159148 1047591 17815 17815 1224591 RETIREMENT BENE OTHER THAN PENSION 265399 OTHER ACCRUED LIABILITIES 22128 ACCRUED COMPENSATED ABSENCES 9600 LEASE LIABILITY 3569 300696 X 1532687 68184 127552 195736 1336951 1336951 1337183 127552 127552 1209631 1209631 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, 2025 AND 2024. 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 2022 THROUGH 2025, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF AUGUST 31, 2025. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 127,552 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 127,552 true SCHOLARSHIPS 4 12000 SCHEDULE I, PAGE 1, PART I, LINE 2 PONY BASEBALL OPENLY SOLICITS SCHOLARSHIP APPLICATIONS FROM INDIVIDUALS WHO HAVE PARTICIPATED IN THEIR LOCAL PONY LEAGUE FOR AT LEAST TWO YEARS. INTERESTED APPLICANTS ARE REQUIRED TO COMPLETE AND SUBMIT AN APPLICATION FOR REVIEW AND CONSIDERATION. EACH YEAR, A SELECTION COMMITTEE CONSISTING OF SIX MEMBERS CONVENES TO EVALUATE AND GRADE THE SUBMITTED APPLICATIONS. THE COMMITTEE'S OBJECTIVE IS TO SELECT ONE SCHOLARSHIP RECIPIENT FROM EACH OF PONY BASEBALL'S GEOGRAPHIC ZONES. THIS YEAR, A TOTAL OF FOUR SCHOLARSHIPS WERE AWARDED. CHECKS WERE ISSUED TO THE STUDENT AND MADE PAYABLE TO THEIR EDUCATIONAL INSTITUTION, ENSURING PROPER USE OF THE FUNDS TOWARD EDUCATIONAL EXPENSES. THE ANNUAL SCHOLARSHIP PROCESS REFLECTS PONY BASEBALL'S CONTINUED COMMITMENT TO SUPPORTING THE EDUCATIONAL PURSUITS OF ITS PARTICIPANTS WHILE MAINTAINING PROPER OVERSIGHT. 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 OTHER COMPONENTS OF NET PERIODIC POSTRETIREMENT BE 66,542 CHANGE IN OTHER COMPREHENSIVE INCOME -89,450 TOTAL -22,908