Palmetto Baseball League Inc

Nonprofit profile at a glance

EIN
570964942
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Columbia, SC, USA
Phone
8037765658
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$424,387
Expenses
$271,651
Assets
$2,151,812
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • DREW RICHARDSON (PRESIDENT)
  • JOE KEENAN (VICE PRESIDENT)
  • ALEC CHAPLIN (IMMEDIATE PAST-PRESIDENT)

People named in this filing

  • OWENS HARDISON (BOARD MEMBER)
  • STEVEN HARMAN (BOARD MEMBER)
  • JOEL HUGHES (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of youth baseball

What it reported doing in 2025

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.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 7.92; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 68.2% of revenue deployed · 92.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $252K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.