Play Ball Foundation

Analysis

Play Ball Foundation is a registered charity in United States, based in Omaha, NE. 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, Play Ball Foundation reported income of $216k and spending of $277k, spending 128% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $274k to $216k (-21%), an average of -5.8% a year. The sharpest change came in the year to December 2020, when income dropped by 36%. Over the whole period it spent 131% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Play Ball Foundation sits at the 70th percentile: it is larger than about 70% of them. Against every charity in United States with reported income it ranks in the 55th percentile, and in the 54th percentile within NE. Charities of a similar size with the same main cause include Scripps Ranch Softball Association ($216k), Syracuse Chargers Rowing Club Inc ($216k) and Msu Bears Football Players Association Inc ($216k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 40% and program service revenue 60% of the total. At year end it held assets of $613k against liabilities of $1.3m, net assets of -$708k.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.