Lee's Summit Baseball Association

IRS exemption revoked

Lees Summit, MOUnknown exempt organizationEIN 43-1314289

To teach children the game of baseball

93¢ of each $1 spent went to programs.
Run by 16 volunteers and 95 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$34
0.08% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$367K
-15% vs prior year
Spent
$383K
To programs
93%
Net assets
$42K
By yearFY2020–FY2024
Revenue
$367K
FY2024▼ -15%
Revenue by fiscal year
FY2020$326K
FY2021$493K
FY2022$434K
FY2024$367K
Expenses
$383K
FY2024▼ -13%
Expenses by fiscal year
FY2020$359K
FY2021$424K
FY2022$441K
FY2024$383K
Net assets
$42K
FY2024▼ -73%
Net assets by fiscal year
FY2020$90K
FY2021$159K
FY2022$152K
FY2024$42K

From the FY2024 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $358K Management & general 7% · $25K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Executive Te
$0Pt VII · Sec A
Rules & Conc
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
League Rep 7
$0Pt VII · Sec A
At Large
$0Pt VII · Sec A
$0Pt VII · Sec A
At Large
$0Pt VII · Sec A
See Lee's Summit Baseball Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches children the game of baseball.

Provided by the organization

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3 program services, described in the organization's own filed words · FY2024.
01

To teach children the game of baseball

Pt IX · col B
02

To teach children the game of baseball

Pt IX · col B
03

To teach children the game of baseball

Pt IX · col B

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $7K · 2020–2021
Unitemized GrantFY2021$1,000
Unitemized GrantFY2020$6,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$367K
Ln 12
Fees for servicesLn 2g$367K
Investment incomeLn 3$17
Money outPt IX
$383K
Ln 25
Programscol B$358K
Managementcol C$25K
Owns and owesPt X
$42K
net assets · Ln 32
Cash and savingsLn 1–2$39K
Total assetsLn 16$42K
LiabilitiesLn 26$34
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$367K
Investment incomeLn 3$17
Total revenueLn 12$367K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$27K
Cash and savings togetherLn 1–2$39K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$42K
LiabilitiesLn 26$34
Net assetsLn 32$42K
OperationsPt I, VI
EmployeesI 595
VolunteersI 616
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$55K$39K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$58K$42K
LiabilitiesLn 26$0$34
Net assetsLn 32$58K$42K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$109K$109K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$500$500
Office expensesLn 13$2K$2K
Conferences, conventions and meetingsLn 19$20$20
Depreciation, depletion and amortizationLn 22$141$141
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$144K$144K
All other expensesLn 24e$88K$88K
Total functional expensesLn 25$383K$358K$25K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $367K$383K−$16K$42K 990 PDF
FY2023 Not on file
FY2022 $434K$441K−$7K$152K 990 PDF
FY2021 $493K$424K$69K$159K 990 PDF
FY2020 $326K$359K−$32K$90K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $366,900 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $323,550 · Unrelated business $43,333$366,883
VIII-3 Investment incomeRelated to mission $17$17
VIII-12 Total revenueRelated to mission $323,567 · Unrelated business $43,333$366,900
Part IX · Statement of functional expenses $383,050 across 11 lines filed
IX-7 Other salaries and wagesPrograms $108,847$108,847
IX-10 Payroll taxesPrograms $9,321$9,321
IX-11c Accounting feesManagement $8,057$8,057
IX-11g Other fees for servicesPrograms $7,789$7,789
IX-12 Advertising and promotionManagement $500$500
IX-13 Office expensesManagement $2,476$2,476
IX-19 Conferences, conventions and meetingsManagement $20$20
IX-22 Depreciation, depletion and amortizationPrograms $141$141
IX-23 InsuranceManagement $14,092$14,092
IX-24 Other expenses (24a–d)Programs $143,743$143,743
IX-24e All other expensesPrograms $88,064$88,064
IX-25 Total functional expensesPrograms $357,905 · Management $25,145 · Fundraising $0$383,050
Part X · Balance sheet $41,552 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $15,191$12,699
X-2 Savings and temporary cash investmentsStart of year $40,085$26,602
X-10c Land, buildings and equipment, netStart of year $2,392$2,251
X-16 Total assetsStart of year $57,668$41,552
X-25 Other liabilities$34
X-26 Total liabilitiesStart of year $0$34
X-27 Net assets without donor restrictionsStart of year $57,668$41,518
X-32 Total net assets or fund balancesStart of year $57,668$41,518
X-33 Total liabilities and net assetsStart of year $57,668$41,552
Part XI · Reconciliation of net assets $41,518 net assets at year end
XI-1 Total revenue$366,900
XI-2 Total expenses$383,050
XI-3 Revenue less expenses−$16,150
XI-4 Net assets at start of year$57,668
XI-10 Net assets at end of year$41,518

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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