Nonprofit · EIN 85-1306523
GRASSROOTS BASEBALL
Tax-exempt · SAN FRANCISCO, CA 94118
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $71,270 | $102,344 | -$31,074 | $38,261 | $1,027,356 | -$989,095 |
| December 31, 2024 | 990 | $251,779 | $894,749 | -$642,970 | $21,942 | $978,832 | -$956,890 |
| December 31, 2023 | 990 | $375,401 | $677,388 | -$301,987 | $213,452 | $490,751 | -$277,299 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,400
- Program service revenue
- $13,490
- Investment income
- $241
- Net income from fundraising events
- $6,139
- Other revenue
- $6,139
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $7,429
- Accounting fees
- $10,170
- Travel
- $7,724
- Program services (functional)
- $80,571
- Management and general (functional)
- $21,773
Balance sheet and other
- Total assets, start of year
- $21,942
- Total assets, end of year
- $38,261
- Total liabilities, end of year
- $1,027,356
- Net assets, end of year
- -$989,095
- Net assets without donor restrictions
- -$989,095
- Gross receipts
- $71,446
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2020
- State of legal domicile
- CA
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 |
|---|---|---|---|
| JEAN FRUTH | CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 40 | $0 |
| JEFF IDELSON | TREASURER/SECRETARY Trustee or director, Officer | 40 | $0 |
| LARRY PIKE | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEAN FRUTH | CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 40 | $0 |
| JEFF IDELSON | SECRETARY/CHIEF FINANCIAL Trustee or director, Officer | 40 | $0 |
| LARRY PIKE | DIRECTOR Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEAN FRUTH | CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 40 | $0 |
| JEFF IDELSON | SECRETARY/CHIEF FINANCIAL OFFICER Trustee or director, Officer | 40 | $0 |
| LARRY PIKE | DIRECTOR Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3450 SACRAMENTO STREET 141, SAN FRANCISCO, CA 94118-2712
- In care of
- % JEFF IDELSON
- Mailing address (990-N for 2022)
- 3450 Sacramento Street Apt 141, San Francisco CA 94118
- Principal officer (990 for 2025)
- JEFFREY L IDELSON, 3450 SACRAMENTO STREET 141, SAN FRANCISCO, CA 94118
- Principal officer (990-N for 2022)
- Jeffery Idelson, 3450 Sacramento Street Apt 141, San Francisco CA 94118
- Signed the 990
- JEFFREY L IDELSON, TREASURER/SECRETARY
- Phone
- (607) 287-8229
- Return prepared by
- DERMODY BURKE & BROWN CPAS LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 85-1306523 or by the name GRASSROOTS BASEBALL.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROMOTE AND CELEBRATE THE AMATEUR GAME AROUND THE GLOBE.
Program accomplishments
- DEVELOPING A MUCH-NEEDED DOCUMENTARY ABOUT THE PAST, PRESENT AND FUTURE OF GIRLS AND WOMEN IN BASEBALL, ON AND OFF THE FIELD, AROUND THE GLOBE. THE MESSAGE WILL BE INSPIRATIONAL AS WE SHARE POIGNANT STORIES OF OPPORTUNITY AND SUCCESS THAT WILL ENCOURAGE MORE GIRLS AND WOMEN TO PLAY BASEBALL AND PURSUE THEIR DREAMS, WHATEVER THEY MAY BE. A FILM OF THIS DEPTH ON WOMEN'S BASEBALL HAS NEVER BEEN DEVELOPED, AND OUR DOCUMENTARY WILL NOT ONLY RESONATE WITH GIRLS AND WOMEN, BUT ALSO EMPOWER THEM.Expenses $80,571 · revenue $13,490
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
- 85-1306523
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $38,261
- Income (IRS master file)
- $71,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $71,270 | $102,344 | $38,261 | XML |
| 990 | December 2024 | $251,779 | $894,749 | $21,942 | IRS |
| 990 | December 2023 | $375,401 | $677,388 | $213,452 | XML |
| 990-N for 2022 Officer: Jeffery Idelson | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Jeff Idelson | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-1306523).
Questions about GRASSROOTS BASEBALL
- What is the EIN of GRASSROOTS BASEBALL?
- The employer identification number (EIN) of GRASSROOTS BASEBALL is 85-1306523.
- Is GRASSROOTS BASEBALL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to GRASSROOTS BASEBALL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GRASSROOTS BASEBALL 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 GRASSROOTS BASEBALL 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 GRASSROOTS BASEBALL 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 GRASSROOTS BASEBALL?
- The 990 for the year ended December 31, 2025 names JEFFREY L IDELSON.
- Who are the officers and directors of GRASSROOTS BASEBALL?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does GRASSROOTS BASEBALL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $71,270, expenses of $102,344 and total assets of $38,261 at year end.
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