Baseball 320 INC EIN 46-0447908

Baseball 320 INC

EIN  46-0447908 Public charity (501(c)(3)) Rapid City, SD
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Fosters national amateur youth baseball competition.
Leadership
Rick Witt · President
Money in and out
$394K revenue, $393K expenses
Bottom line
93% program efficiency

Fosters national amateur youth baseball competition. For fiscal year 2025 it reported $394K in revenue, $393K in expenses, and $300K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$394K
Pt VIII · Ln 12
Total expenses
$393K
Pt IX · Ln 25
Net assets
$300K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $263
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Program efficiency
93%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
6.1mo
months of highly liquid reserves at operating expense rate▲ +65% vs prior filing year
Surplus margin
0%
revenue over expenses, this year▲ +101% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$394K
FY2025▲ +6%
Expenses
$393K
FY2025▼ -4%
Total assets
$329K
FY2025▼ -4%
Total liabilities
$29K
FY2025▼ -32%
Total revenue
$394K
Pt VIII · Ln 12
Total expenses
$393K
Pt IX · Ln 25
Net assets
$300K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$263
Total assetsPt X · Ln 16$329K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

1 program service account for $364K of program spending, described in the organization's own filed words · FY2025.
01

Provide for youth sports program, training, equipment,facilities and travel.

$364Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBaseball 320 INC
EINHdr · item D46-0447908
Principal addressHdr · item CRapid City, SD
WebsiteHdr · item Jwww.post320stars.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N63)
Ruling yearIRS BMFOct 1998

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice Pesiden
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Marketing Di
$0Pt VII · Sec A
Transportati
$0Pt VII · Sec A
Maintenance
$0Pt VII · Sec A
Tourney Coor
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$227K · 58%
Other revenue$86K · 22%
Program service revenue$79K · 20%
Contributions & grants58%$227K
Other revenue22%$86K
Program service revenue20%$79K
Investment income$1K
Total revenueLn 12$394K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$364K
Management & general7%$29K
Total functional expensesLn 25$393K

Balance Sheet

Part X · end of year
CashLn 1$201K
Total assetsLn 16$329K
Total liabilitiesLn 26$29K
Total net assetsLn 32$300K
Months of cash on handcomputed6.1

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $201K · Operating expenses/yr $393K
6.1 months
Where the money goes
Program services
Program services $364K · Total expenses $393K
93%
Management & General
Management & general $29K · Total expenses $393K
7%
Fundraising
Fundraising $0 · Total expenses $393K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $183K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $227K · Total revenue $394K
58%
Government reliance
Government grants — · Total revenue $394K
Earned-income share
Program service revenue $79K · Total revenue $394K
20%
Investment reliance
Investment income $1K · Total revenue $394K
0%
Program self-sufficiency
Program service revenue $79K · Total expenses $393K
20%
Growth & trend
Revenue growth (YoY)
This year $394K · Prior year $373K
+6%
Revenue CAGR
FY2020 $202K · FY2025 $394K
+14%
Net-asset trend (YoY)
End of year $300K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $394K · Expenses $393K
0%
Liabilities-to-Assets
Total liabilities — · Total assets $329K
Net-asset ratio
Net assets $300K · Total assets $329K
91%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $329K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rick Witt · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $393K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $393K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Fundraising cost ratio 0%
Revenue growth 6%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$90

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$394K revenue · viewing · ⤓ 990 PDF
FY2024$373K revenue · ⤓ 990 PDF
FY2023$386K revenue · ⤓ 990 PDF
FY2022$531K revenue · ⤓ 990 PDF
FY2021$319K revenue · ⤓ 990 PDF
FY2020$202K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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