Capitol City Baseball Association

Analysis

Capitol City Baseball Association is a registered charity in United States, based in Pierre, SD. It received its IRS tax-exemption ruling in June 1974, 52 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending March 2024, Capitol City Baseball Association reported income of $52k and spending of $37k, leaving 30% of income unspent that year. Across the 2 years on record, from March 2023 to March 2024, income fell from $56k to $52k (-6.8%), an average of -6.8% a year. Over the whole period it spent 68% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Capitol City Baseball Association sits at the 22nd percentile: it is larger than about 22% of them. Against every charity in United States with reported income it ranks in the 20th percentile, and in the 15th percentile within SD. Charities of a similar size with the same main cause include Glencoe Youth Basketball ($52k), Indian Valley Veterans Fund Inc ($52k) and Mayo Touchdown Club Inc ($52k).

On its Form 990-EZ for the period ending March 2024, revenue came from contributions and grants 5.7% and program service revenue 1.9% of the total. At year end it held assets of $117k against liabilities of $0, net assets of $117k.