Nonprofit · EIN 82-0500738
BOISE GEMS LEGION BASEBALL INC
Tax-exempt (reinstated) · BOISE, ID 83709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $68,032 | $72,118 | -$4,086 | $7,444 | $0 | $7,444 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $555
- Program service revenue
- $62,499
- Net income from sales of inventory
- $4,978
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $22,740
- Other expenses
- $49,378
- Program services (functional)
- $70,152
Balance sheet and other
- Total assets, start of year
- $11,530
- Total assets, end of year
- $7,444
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,444
- Cash, savings and investments
- $7,444
- Gross receipts
- $75,097
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Peters | President | 5 | $0 |
| Marc Searl | Vice President | 5 | $0 |
| Rachel Clifton | Treasurer | 10 | $0 |
| Beth Engroff | Secretary | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 9689 W WEIR HOLLIS DR, BOISE, ID 83709-5609
- In care of
- % STEVE PETERS
- Signed the 990-EZ
- STEVE PETERS, President
- Phone
- (208) 866-3886
- Return prepared by
- Barbara Cugini CPA PA
Mission
See Schedule O
Program accomplishments
- During the 2025 season, the Boise Gems Baseball organization provided baseball programming for over 30 ranging in age from 13-19 years, continued on schedule OExpenses $70,152
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 82-0500738
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $7,444
- Income (IRS master file)
- $75,097
Revocation and reinstatement
- Exemption revoked
- February 15, 2024
- Posted by the IRS
- May 15, 2024
- Reinstated
- Effective February 15, 2024
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,032 | $72,118 | $7,444 | XML |
| 990-EZ | September 2020 | – | – | – | IRS |
| 990-EZ | September 2019 | – | – | – | IRS |
| 990-EZ | September 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 82-0500738).
Questions about BOISE GEMS LEGION BASEBALL INC
- What is the EIN of BOISE GEMS LEGION BASEBALL INC?
- The employer identification number (EIN) of BOISE GEMS LEGION BASEBALL INC is 82-0500738.
- Is BOISE GEMS LEGION BASEBALL INC tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2024 and reinstated it effective February 15, 2024.
- Are donations to BOISE GEMS LEGION BASEBALL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BOISE GEMS LEGION BASEBALL 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 BOISE GEMS LEGION BASEBALL 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 BOISE GEMS LEGION BASEBALL INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of BOISE GEMS LEGION BASEBALL INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BOISE GEMS LEGION BASEBALL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,032, expenses of $72,118 and total assets of $7,444 at year end.
Other nonprofits in BOISE
- BOGUS BASIN RECREATIONAL ASSOCIATION INC EIN 82-0212207 · last filed 990 for 2025
- WOOD RIVER COMMUNITY YOUNG MENS CHRISTIAN ASSOCIATION INC EIN 82-0481436 · last filed 990 for 2025
- HILLCREST COUNTRY CLUB INC EIN 82-0127162 · last filed 990 for 2024
- BRONCO ATHLETIC ASSOCIATION INC EIN 82-6026578 · last filed 990 for 2025
- WESTERN ASSOCIATION OF FISH AND WILDLIFE AGENCIES EIN 82-0329350 · last filed 990 for 2025
- IDAHO YOUTH GOLF ASSOCIATION INC EIN 04-3801123 · last filed 990 for 2024
- CAPITOL YOUTH SPORTS ASSOCIATION IN C EIN 82-0357145 · last filed 990 for 2025
- GREATER BOISE AQUATICS FOUNDATION INC EIN 86-2698195 · last filed 990 for 2024