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    <ReturnTs>2026-02-25T12:29:27-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>921841583</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CORE CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>747 N BURLINGTON AVE STE 401</AddressLine1Txt>
        <CityNm>HASTINGS</CityNm>
        <StateAbbreviationCd>NE</StateAbbreviationCd>
        <ZIPCd>689014479</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873315318</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INDEPENDENCE LEAGUE BASEBALL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INDE</BusinessNameControlTxt>
      <PhoneNum>6056450416</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1940 NORTH AVE SUITE 1</AddressLine1Txt>
        <CityNm>SPEARFISH</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57783</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRYAN FREW</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3088502062</PhoneNum>
      <SignatureDt>2026-02-25</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRYAN FREW CPA</PreparerPersonNm>
      <PTIN>P01042508</PTIN>
      <PhoneNum>4024624154</PhoneNum>
      <PreparationDt>2026-02-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>INDEPENDENCELEAGUE.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>90000</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>90000</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>90000</TotalRevenueAmt>
      <OtherExpensesTotalAmt>83249</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83249</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6751</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>12920</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>19671</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3920</BOYAmt>
        <EOYAmt>1671</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>9000</BOYAmt>
        <EOYAmt>18000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>12920</BOYAmt>
        <EOYAmt>19671</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>12920</BOYAmt>
        <EOYAmt>19671</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>JOIN SEPARATE TEAMS THAT HAVE A COMMON PURPOSE OF PLAYING IN A LEAGUE TOGETHER WHILE KEEPING DAY TO DAY OPERATIONS AND EQUITY INTERESTS SEPARATE. WHILE EACH TEAM HAS THE ABILITY TO TRANSACT BUSINESS IN THEIR OWN WAY, THE BYLAWS SET FORTH GUIDELINES THAT ALL TEAMS ARE TO FOLLOW IN THE BEST INTEREST OF THE LEAGUE AS A WHOLE. THE LEAGUE ITSELF HAS NO PROFIT MOTIVE. COLLECTIONS OF DUES WILL BE USED TO FURTHER THE LEAGUE AS A WHOLE AND SATISFY LEAGUE-LEVEL EXPENDITURES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE LEAGUE MOSTLY PERFORMS THE FOLLOWING ADMINISTRATIVE TASKS: HIRING AND PAYING OF UMPIRES, PROMOTION OF THE LEAGUE, AND LEAGUE-LEVEL ADMINISTRATION. 100% OF EXPENSES ARE COVERED BY MEMBER DUES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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        <PersonNm>ERIC SCHMIDT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIZZY KOCER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYAN FREW</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BRYAN FREW</PersonNm>
        <USAddress>
          <AddressLine1Txt>918 16TH ST</AddressLine1Txt>
          <CityNm>AURORA</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68818</ZIPCd>
        </USAddress>
        <PhoneNum>3088502062</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK CHARGES AND FEES. AMOUNT: 324. DESCRIPTION: UMPIRES. AMOUNT: 57,585. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 440. DESCRIPTION: TRAVEL. AMOUNT: 24,900. TOTAL TO FORM 990-EZ, LINE 16: 83,249.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PLEDGES RECEIVABLE. BEG. OF YEAR AMOUNT: 9,000. END OF YEAR AMOUNT: 18,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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