Legacy Baseball

Analysis

Legacy Baseball is a registered charity in United States, based in Fort Mill, SC. It received its IRS tax-exemption ruling in February 2023, 3 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, Legacy Baseball reported income of $507k and spending of $475k, spending 94% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $75k to $507k (+578%), an average of +61% a year. The sharpest change came in the year to December 2020, when income rose by 88%. Over the whole period it spent 95% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Legacy Baseball sits at the 86th percentile: it is larger than about 86% of them. Against every charity in United States with reported income it ranks in the 70th percentile, and in the 75th percentile within SC. Charities of a similar size with the same main cause include Little League Baseball Inc ($507k), St Paul Figure Skating Club Inc ($508k) and South Bay Aquatics Boosters ($507k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 94% and program service revenue 6.1% of the total. At year end it held assets of $69k against liabilities of $0, net assets of $69k.