Spearfish American Legion Baseball Inc

Analysis

Spearfish American Legion Baseball Inc is a registered charity in United States, based in Spearfish, SD. It received its IRS tax-exemption ruling in February 2004, 22 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 (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Spearfish American Legion Baseball Inc reported income of $86k and spending of $82k, spending 96% of its income. Across the 2 years on record, from December 2022 to December 2023, income fell from $104k to $86k (-17%), an average of -18% a year. The sharpest change came in the year to December 2023, when income dropped by 17%. Over the whole period it spent 94% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Spearfish American Legion Baseball Inc sits at the 40th percentile: it is larger than about 40% of them. Against every charity in United States with reported income it ranks in the 33rd percentile, and in the 28th percentile within SD. Charities of a similar size with the same main cause include Friends of The@glencoe Golf Club ($86k), San Diego Dragons Non-Profit ($86k) and Weymouth Sportsmens Club Incorporated ($86k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 8.7% and program service revenue 21% of the total. At year end it held assets of $21k against liabilities of $1,462, net assets of $20k.