VINCENNES CUB LEAGUE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: VINCENNES CUB LEAGUE INC (EIN 35-1908453)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-07
IRS object ID: 202523119349302407
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-07T11:41:01-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	370818432	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KEMPER CPA GROUP LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	802 OLD WHEATLAND ROAD	AddressLine1Txt
City	VINCENNES	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47591	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	351908453	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VINCENNES CUB LEAGUE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	VINC	BusinessNameControlTxt
Phone	8128950479	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 742	AddressLine1Txt
City	VINCENNES	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47591	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	L KIRK BOUCHIE	PersonNm
Person Title	PRESIDENT/TREASURER	PersonTitleTxt
Phone	8128950479	PhoneNum
Signature	2025-11-04	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GENA L FREED	PreparerPersonNm
PTIN	P00338371	PTIN
Phone	8128827730	PhoneNum
Preparation	2025-11-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	L KIRK BOUCHIE	PrincipalOfficerNm
Gross Receipts	$366,957	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE A SAFE AND SUPERVISED AREA FOR THE COMMUNITY YOUTH TO PARTICIPATE AND LEARN ABOUT BASEBALL ACTIVITIES.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$159,788	PYContributionsGrantsAmt
CY Contributions Grants	$290,676	CYContributionsGrantsAmt
PY Program Service Revenue	$30,981	PYProgramServiceRevenueAmt
CY Program Service Revenue	$23,022	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$35,640	PYOtherRevenueAmt
CY Other Revenue	$15,896	CYOtherRevenueAmt
PY Total Revenue	$226,409	PYTotalRevenueAmt
CY Total Revenue	$329,594	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$225,926	PYOtherExpensesAmt
CY Other Expenses	$226,221	CYOtherExpensesAmt
PY Total Expenses	$225,926	PYTotalExpensesAmt
CY Total Expenses	$226,221	CYTotalExpensesAmt
PY Revenues Less Expenses	$483	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$103,373	CYRevenuesLessExpensesAmt
Total Assets BOY	$432,205	TotalAssetsBOYAmt
Total Assets EOY	$448,549	TotalAssetsEOYAmt
Total Liabilities BOY	$316,888	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$229,859	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$115,317	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$218,690	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE A SAFE AND SUPERVISED AREA FOR THE COMMUNITY YOUTH TO PARTICIPATE AND LEARN ABOUT BASEBALL ACTIVITIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$226,221	ExpenseAmt
Revenue	$23,022	RevenueAmt
Desc	TO PROVIDE A SAFE AND SUPERVISED AREA FOR THE COMMUNITY YOUTH TO PARTICIPATE AND LEARN ABOUT BASEBALL ACTIVITIES.	Desc
Total Program Service Expenses	$226,221	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KIRK BOUCHIE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8128829085	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1622 MONTCLAIR DRIVE	AddressLine1Txt
City	VINCENNES	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47591	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVID BOUCHIE
SECREATARY	Yes (X)	$0	$0	$0
L KIRK BOUCHIE
PRESIDENT/TR	Yes (X)	$0	$0	$0
FRED MCCORMICK
VICE PRESIDE	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$70,625	MembershipDuesAmt
Government Grants	$78,021	GovernmentGrantsAmt
All Other Contributions	$142,030	AllOtherContributionsAmt
Total Contributions	$290,676	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TOURNAMENTS	Desc
Total Revenue Column	$23,022	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,022	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$23,022	TotalProgramServiceRevenueAmt
Gross Sales Of Inventory	$53,259	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$37,363	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,896	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,896	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$329,594	TotalRevenueColumnAmt
Related Or Exempt Func Income	$38,918	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$500	TotalAmt
Program Services	$500	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$15,255	TotalAmt
Program Services	$15,255	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$66,507	TotalAmt
Program Services	$66,507	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$15,511	TotalAmt
Program Services	$15,511	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$39,840	TotalAmt
Program Services	$39,840	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,414	TotalAmt
Program Services	$11,414	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
UNIFORMS	$34,041	$34,041
SUPPLIES	$17,657	$17,657
TOURNAMENT FEES	$8,159	$8,159
TROPHIES	$5,975	$5,975

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,362	TotalAmt
Program Services	$11,362	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$226,221	TotalAmt
Program Services	$226,221	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,414	BOYAmt
EOY	$2,447	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$693,388	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$247,286	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$428,791	BOYAmt
EOY	$446,102	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$432,205	BOYAmt
EOY	$448,549	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$316,888	BOYAmt
EOY	$229,859	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$316,888	BOYAmt
EOY	$229,859	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$115,317	BOYAmt
EOY	$218,690	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$115,317	BOYAmt
EOY	$218,690	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$432,205	BOYAmt
EOY	$448,549	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$103,373	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$105,821	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$106,586	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$260,534	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$159,788	CurrentTaxYearMinus1YearAmt
Current Tax Year	$290,676	CurrentTaxYearAmt
Total	$923,405	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$105,821	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$106,586	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$260,534	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$159,788	CurrentTaxYearMinus1YearAmt
Current Tax Year	$290,676	CurrentTaxYearAmt
Total	$923,405	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$923,405	PublicSupportTotal170Amt
Total Support	$923,405	TotalSupportAmt
Gross Receipts Rltd Activities	$76,281	GrossReceiptsRltdActivitiesAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$693,388	OtherCostOrOtherBasisAmt
Depreciation	$247,286	DepreciationAmt
Book Value	$446,102	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$446,102	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE RETURN IS PREPARED BY AN OUTSIDE CERTIFIED PUBLIC ACCOUNTANT. THE RETURN IS GIVEN TO THE PRESIDENT WHO THEN PROVIDES IT TO THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19	THE PRESIDENT PROVIDES THE DOCUMENTS TO THE BOARD OF DIRECTORS AND THEN THEY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.