Nonprofit · EIN 57-0964942
PALMETTO BASEBALL LEAGUE INC
Tax-exempt · COLUMBIA, SC 29250
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $424,387 | $271,651 | $152,736 | $2,151,812 | $0 | $2,151,812 |
| December 31, 2024 | 990 | $398,428 | $266,522 | $131,906 | $2,088,976 | $89,900 | $1,999,076 |
| December 31, 2023 | 990 | $444,350 | $252,856 | $191,494 | $2,057,940 | $190,770 | $1,867,170 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,826
- Program service revenue
- $258,489
- Investment income
- $0
- Net income from sales of inventory
- $54,217
- Other revenue
- $76,072
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $11,335
- Depreciation
- $62,440
- Program services (functional)
- $252,453
- Management and general (functional)
- $19,198
Balance sheet and other
- Total assets, start of year
- $2,088,976
- Total assets, end of year
- $2,151,812
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,151,812
- Land, buildings and equipment
- $1,803,077
- Net assets without donor restrictions
- $2,151,812
- Gross receipts
- $465,366
- Employees
- 0
- Volunteers
- 600
- Year formed
- 1956
- State of legal domicile
- SC
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 |
|---|---|---|---|
| OWENS HARDISON | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVEN HARMAN | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEL HUGHES | BOARD MEMBER Trustee or director | 1 | $0 |
| JEFF MANNING | BOARD MEMBER Trustee or director | 1 | $0 |
| BRETT OWENS | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL STRONG | BOARD MEMBER Trustee or director | 1 | $0 |
| AUSTIN SCOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| CLAY SHARPE | BOARD MEMBER Trustee or director | 1 | $0 |
| BRAD SHELL | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEY WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| DREW RICHARDSON | PRESIDENT Officer | 2 | $0 |
| JOE KEENAN | VICE PRESIDENT Officer | 1 | $0 |
| ALEC CHAPLIN | IMMEDIATE PAST-PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| TREY FUDGER | BOARD MEMBER Trustee or director | 1 | $0 |
| HOLT CHETWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE KEENAN | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL STRONG | BOARD MEMBER Trustee or director | 1 | $0 |
| JEFF MANNING | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEL HUGHES | BOARD MEMBER Trustee or director | 1 | $0 |
| OWENS HARDISON | BOARD MEMBER Trustee or director | 1 | $0 |
| BRETT OWENS | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEY WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| DREW RICHARDSON | VICE PRESIDENT Officer | 1 | $0 |
| JOHN JOHNSTON | IMMEDIATE PAST-PRESIDENT Officer | 1 | $0 |
| ALEC CHAPLIN | PRESIDENT Officer | 2 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| DREW RICHARDSON | BOARD MEMBER Trustee or director | 1 | $0 |
| TREY FUDGER | BOARD MEMBER Trustee or director | 1 | $0 |
| DALE NESS | BOARD MEMBER Trustee or director | 1 | $0 |
| HOLT CHETWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE KEENAN | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHAEL STRONG | BOARD MEMBER Trustee or director | 1 | $0 |
| JEFF MANNING | BOARD MEMBER Trustee or director | 1 | $0 |
| JOEL HUGHES | BOARD MEMBER Trustee or director | 1 | $0 |
| MATT WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 |
| ZACK ATKINSON | IMMEDIATE PAST-PRESIDENT Officer | 2 | $0 |
| JOHN JOHNSTON | PRESIDENT Officer | 2 | $0 |
| ALEC CHAPLIN | VICE PRESIDENT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50502, COLUMBIA, SC 29250-0502
- In care of
- % FURMAN L EDMONDS
- Principal officer (990 for 2025)
- DREW RICHARDSON, P O BOX 50502, COLUMBIA, SC 29250
- Signed the 990
- DREW RICHARDSON, PRESIDENT
- Phone
- (803) 776-5658
- Website
- WWW.PALMETTOBASEBALL.ORG
- Return prepared by
- SMITH & HOWARD ADVISORY LLC
Mission
PROMOTION OF YOUTH BASEBALL
Program accomplishments
- THE PALMETTO BASEBALL LEAGUE WAS FORMED TO DEVELOP, PROMOTE, DIRECT AND FOSTER BASEBALL AMONG BOYS AND GIRLS BETWEEN THE AGES OF SEVEN AND TWELVE YEARS TO PROVIDE INSTRUCTION AND SPORTSMANLIKE COMPETITION. FORMED IN 1956, THE LEAGUE CURRENTLY HAS APPROXIMATELY 415 BOYS AND GIRLS PARTICIPATING ON ONE OF THE 35 TEAMS WE FIELD. THE PLAYERS ARE GROUPED BY AGES INTO THREE DIVISIONS AND, DEPENDING ON THE AGE GROUP, PLAY BETWEEN 14 AND 18 GAMES DURING THE REGULAR SEASON. EACH CHILD MUST PLAY IN ALL GAMES FOR WHICH HE/SHE IS IN ATTENDANCE. DOUBLE ELIMINATION PLAY-OFF TOURNAMENTS ARE HELD FOR EACH DIVISION AND FOLLOWING THE TOURNAMENT CHAMPIONSHIP GAMES, A FAMILY PICNIC AND AWARDS CEREMONY ARE HELD. THE LEAGUE FUNCTIONS SOLELY ON THE BASIS OF DEDICATED INDIVIDUALS WHO VOLUNTEER THEIR TIME, ENERGY, AND MONIES TO PROVIDE GUIDANCE TO OUR CHILDREN. OUR COACHES PROVIDE EXCELLENT INSTRUCTION TO IMPROVE THE BASIC SKILLS OF OUR CHILDREN. HOWEVER, THIS IS SECONDARY TO THE GROWTH AND DEVELOPMENT OF GOOD SPORTSMANSHIP IN OUR PLAYERS.Expenses $252,453 · revenue $334,561
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
- 57-0964942
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63Z)
- Assets (IRS master file)
- $2,151,812
- Income (IRS master file)
- $465,366
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $424,387 | $271,651 | $2,151,812 | IRS |
| 990 | December 2024 | $398,428 | $266,522 | $2,088,976 | XML |
| 990 | December 2023 | $444,350 | $252,856 | $2,057,940 | XML |
| 990 | December 2022 | $389,806 | $246,140 | $2,008,346 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 57-0964942).
Questions about PALMETTO BASEBALL LEAGUE INC
- What is the EIN of PALMETTO BASEBALL LEAGUE INC?
- The employer identification number (EIN) of PALMETTO BASEBALL LEAGUE INC is 57-0964942.
- Is PALMETTO BASEBALL LEAGUE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to PALMETTO BASEBALL LEAGUE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALMETTO BASEBALL LEAGUE 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 PALMETTO BASEBALL LEAGUE 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 PALMETTO BASEBALL LEAGUE 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 PALMETTO BASEBALL LEAGUE INC?
- The 990 for the year ended December 31, 2025 names DREW RICHARDSON.
- Who are the officers and directors of PALMETTO BASEBALL LEAGUE INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does PALMETTO BASEBALL LEAGUE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $424,387, expenses of $271,651 and total assets of $2,151,812 at year end.
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