Nonprofit · EIN 42-1310031
POSITIVE SPORTS TRAINING INC
Tax-exempt · HIAWATHA, IA 52233
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $376,118 | $373,150 | $2,968 | $11,637 | $0 | $11,637 |
| December 31, 2024 | 990 | $392,354 | $393,953 | -$1,599 | $8,669 | $0 | $8,669 |
| December 31, 2023 | 990 | $357,413 | $350,824 | $6,589 | $10,268 | $0 | $10,268 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,055
- Membership dues
- $68,055
- Program service revenue
- $303,932
- Investment income
- $0
- Other revenue
- $4,131
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,000
- Salaries, compensation and benefits (total)
- $72,000
- Professional fundraising fees
- $0
- Accounting fees
- $2,410
- Occupancy
- $996
- Program services (functional)
- $370,740
- Management and general (functional)
- $2,410
Balance sheet and other
- Total assets, start of year
- $8,669
- Total assets, end of year
- $11,637
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,637
- Gross receipts
- $376,118
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1987
- State of legal domicile
- IA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEANNA LIZARRAGA | TREASURER & Officer | 10 | $24,000 |
| BRIAN ALLISON | VICE PRESIDE Officer | 10 | $12,000 |
| LAURIE AMBROSY | SECRETARY Officer | 22 | $12,000 |
| TODD AMBROSY | CHIEF UMPIRE Officer | 10 | $12,000 |
| JIM LIZARRAGA | PRESIDENT Officer | 12 | $12,000 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEANNA LIZARRAGA | MASTER SCHED Officer | 10 | $24,000 |
| BRIAN ALLISON | VICE PRESIDE Officer | 10 | $12,000 |
| LAURIE AMBROSY | SECRETARY Officer | 22 | $12,000 |
| TODD AMBROSY | CHIEF UMPIRE Officer | 10 | $12,000 |
| JIM LIZARRAGA | PRESIDENT Officer | 12 | $12,000 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES TIPTON | TREASURER/SE Officer | 22 | $18,000 |
| JIM LIZARRAGA | PRESIDENT Officer | 12 | $12,000 |
| BRIAN ALLISON | VICE PRESIDE Officer | 10 | $9,000 |
| TODD AMBROSY | CHIEF UMPIRE Officer | 10 | $9,000 |
| DEANNA LIZARRAGA | MASTER SCHED Officer | 10 | $9,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 397, HIAWATHA, IA 52233-0397
- Principal officer (990 for 2025)
- DEANNA LIZARRAGA
- Signed the 990
- DEANNA LIZARRAGA, TREASURER & SCHEDULE
- Phone
- (319) 899-3757
- Website
- HTTP://WWW.PSTBASEBALL.COM/
- Return prepared by
- LATTAHARRIS LLP
Mission
POSITIVE ATHLETIC TRAINING AND COMPETITION TO THE YOUTH OF THE GREATER CEDAR RAPIDS, IOWA AREA WHICH WILL INCLUDE ACTIVITIES IN BASEBALL FOR YOUTHS FIFTEEN (15) YEARS OF AGE AND YOUNGER.
Program accomplishments
- A SEASON OF INSTRUCTIONAL BASEBALL IN A POSITIVE SETTING WAS PROVIDED FOR EIGHT METRO BASEBALL CLUBS AND NUMEROUS AREA CLUBS COMPRISED OF 150-200 TEAMS RANGING IN AGE FROM 8 TO 15 YEARS OLD.Expenses $370,740 · revenue $303,932
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1310031
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63Z)
- Assets (IRS master file)
- $11,637
- Income (IRS master file)
- $376,118
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $376,118 | $373,150 | $11,637 | XML |
| 990 | December 2024 | $392,354 | $393,953 | $8,669 | XML |
| 990 | December 2023 | $357,413 | $350,824 | $10,268 | XML |
| 990 | December 2022 | $303,369 | $305,572 | $3,679 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1310031).
Questions about POSITIVE SPORTS TRAINING INC
- What is the EIN of POSITIVE SPORTS TRAINING INC?
- The employer identification number (EIN) of POSITIVE SPORTS TRAINING INC is 42-1310031.
- Is POSITIVE SPORTS TRAINING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to POSITIVE SPORTS TRAINING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POSITIVE SPORTS TRAINING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of POSITIVE SPORTS TRAINING INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did POSITIVE SPORTS TRAINING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of POSITIVE SPORTS TRAINING INC?
- The 990 for the year ended December 31, 2025 names DEANNA LIZARRAGA.
- Who are the officers and directors of POSITIVE SPORTS TRAINING INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $24,000 (DEANNA LIZARRAGA, TREASURER &).
- How much revenue does POSITIVE SPORTS TRAINING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $376,118, expenses of $373,150 and total assets of $11,637 at year end.
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