Post 307 Baseball

Analysis

Post 307 Baseball is a registered charity in United States, based in Sioux Falls, SD. It received its IRS tax-exemption ruling in August 2014, 12 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 December 2023, Post 307 Baseball reported income of $195k and spending of $182k, spending 93% of its income. Across the 2 years on record, from December 2022 to December 2023, income grew from $138k to $195k (+41%), an average of +41% a year. The sharpest change came in the year to December 2023, when income rose by 41%. Over the whole period it spent 103% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Post 307 Baseball sits at the 67th percentile: it is larger than about 67% of them. Against every charity in United States with reported income it ranks in the 53rd percentile, and in the 50th percentile within SD. Charities of a similar size with the same main cause include Field Hockey Federation Inc ($195k), Empire Volleyball ($195k) and Askeo International ($195k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 13% and program service revenue 87% of the total. At year end it held assets of $39k against liabilities of $20k, net assets of $20k.