Waverly Legion Baseball

Analysis

Waverly Legion Baseball is a registered charity in United States, based in Davey, NE. It received its IRS tax-exemption ruling in December 2015, 11 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, Waverly Legion Baseball reported income of $59k and spending of $52k, spending 88% of its income. Across the 2 years on record, from December 2022 to December 2023, income grew from $55k to $59k (+7.2%), an average of +7.2% a year. Over the whole period it spent 104% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Waverly Legion Baseball sits at the 26th percentile: it is larger than about 26% of them. Against every charity in United States with reported income it ranks in the 23rd percentile, and in the 20th percentile within NE. Charities of a similar size with the same main cause include Ribeyre Gymnasium Restoration Group Inc ($59k), Byrdhouse Ministries Inc ($59k) and Lincoln Sportsmens Club ($59k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 26% and program service revenue 73% of the total. At year end it held assets of $43k against liabilities of $20k, net assets of $23k.