To promote baseball worldwide

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$98K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
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
3 of 5
filings with a surplus
Average surplus $48K a year · 22% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$98K
to officers and key staff · 55% of spending
Concern: pay to officers and key staff is 55% of spending; over 30%.
Pt VII · Sec A
34 mo
of spending, in cash
Looks good: 34.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $21K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$150K
-35% vs prior year
Spent
$179K
To programs
87%
Net assets
$509K
By yearFY2020–FY2024
Revenue
$150K
FY2023▼ -35%
Tap a bar for its year
Revenue by fiscal year
FY2020$332K
FY2021$232K
FY2022$230K
FY2023$150K
FY2024$141K
Expenses
$179K
FY2023▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$128K
FY2021$177K
FY2022$217K
FY2023$179K
FY2024$144K
Net assets
$509K
FY2023▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$470K
FY2021$525K
FY2022$538K
FY2023$509K
FY2024$505K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1994.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $155K Management & general 13% · $24K

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

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Who runs it and what they're paid

10 people listed on the 990; $98K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$58,333Pt VII · Sec A
Past Executive Director
$40,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Casey Grammer’s $65K as Executive Director is at the 73rd percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
E David Osinski—$40,000$80,000$73,678$76,665
Casey Grammer$65,000$58,333———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Smartplay is a recreation and sports nonprofit based in Indn Spgs Vlg, AL.

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Provided by the organization

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3 programs · $155K · in their own filed words · FY2023
01

Work with the public school system to implement sports / reading programs within elementary schools throughout alabama.

$155Kprogram expense
02

Conduct specially designed programs for hispanic children in the areas of sport and reading enrichment. Provide sport skill schools for athletes in the specialty area of pitching.

Pt IX · col B
03

Plan, organize, fund and implement educational programs that feature reading enrichment for disadvantaged children of elementary school age.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$21K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$150K
Ln 12
Gifts and grantsLn 1h$104K
Fees for servicesLn 2g$22K
Other incomeLn 4–11$13K
Money outPt IX
$179K
Ln 25
Programscol B$155K
Managementcol C$24K
Owns and owesPt X
$509K
net assets · Ln 32
Cash and savingsLn 1–2$509K
Total assetsLn 16$509K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Fees for servicesLn 2g$22K
Investment incomeLn 3$11K
Other incomeLn 4–11$13K
Total revenueLn 12$150K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$508K
Cash and savings togetherLn 1–2$509K
Total assetsLn 16$509K
LiabilitiesLn 26$0
Net assetsLn 32$509K
OperationsPt I, VI
EmployeesI 51
VolunteersI 635
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$538K$509K
Total assetsLn 16$538K$509K
LiabilitiesLn 26$0$0
Net assetsLn 32$538K$509K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$98K$79K$20K
Payroll taxesLn 10$8K$6K$2K
Accounting feesLn 11c$50$50
Advertising and promotionLn 12$2K$2K$49
Office expensesLn 13$69K$68K$1K
InsuranceLn 23$414$414
Other expenses (24a–d)Ln 24$2K$435$1K
All other expensesLn 24e$41$41
Total functional expensesLn 25$179K$155K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $141K$144K−$4K$505K 990 PDF
FY2023 Viewing $150K$179K−$29K$509K 990 PDF
FY2022 $230K$217K$14K$538K 990 PDF
FY2021 $232K$177K$55K$525K 990 PDF
FY2020 $332K$128K$205K$470K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $150,017 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $176,119$103,936
I-9 Program service revenuePrior year $331$21,695
I-10 Investment incomePrior year $2,053$10,919
I-11 Other revenuePrior year $51,982$13,467
I-12 Total revenuePrior year $230,485$150,017
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $143,557$105,856
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $73,416$73,572
I-18 Total expensesPrior year $216,973$179,428
I-19 Revenue less expensesPrior year $13,512−$29,411
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $150,017 across 6 lines filed
Lines not itemized here account for $400 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$103,936
VIII-1h Total contributions, gifts and grants$103,936
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $21,295$21,295
VIII-3 Investment incomeExcluded from tax $10,919$10,919
VIII-8 Net income from fundraising eventsExcluded from tax $13,467$13,467
VIII-12 Total revenueRelated to mission $21,295 · Unrelated business $0 · Excluded from tax $24,786$150,017
Part IX · Statement of functional expenses $179,428 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $78,666 · Management $19,667$98,333
IX-10 Payroll taxesPrograms $6,018 · Management $1,505$7,523
IX-11c Accounting feesManagement $50$50
IX-12 Advertising and promotionPrograms $1,944 · Management $49$1,993
IX-13 Office expensesPrograms $67,941 · Management $1,229$69,170
IX-23 InsurancePrograms $414$414
IX-24 Other expenses (24a–d)Programs $435 · Management $1,469$1,904
IX-24e All other expensesPrograms $41$41
IX-25 Total functional expensesPrograms $155,459 · Management $23,969 · Fundraising $0$179,428
Part X · Balance sheet $509,074 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $2,048$1,380
X-2 Savings and temporary cash investmentsStart of year $536,437$507,694
X-16 Total assetsStart of year $538,485$509,074
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $538,485$509,074
X-32 Total net assets or fund balancesStart of year $538,485$509,074
X-33 Total liabilities and net assetsStart of year $538,485$509,074
Part XI · Reconciliation of net assets $509,074 net assets at year end
XI-1 Total revenue$150,017
XI-2 Total expenses$179,428
XI-3 Revenue less expenses−$29,411
XI-4 Net assets at start of year$538,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$509,074

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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