2026-07-08T07:47:05-05:00 2025-10-31 640809101 HARPER RAINS KNIGHT & COMPANY PA 1052 HIGHLAND COLONY PKWY STE 100 RIDGELAND MS 39157 990 2024-11-01 382297093 NATIONAL AMATEUR BASEBALL FEDERATION INC NATI 7692515158 5500 PLAZA DRIVE SUITE B FLOWOOD MS 39232 DEREK J TOPIK EXECUTIVE DIRECTOR 7692515158 2025-12-22 1 0 JOEY KATOOL CPA P00627115 6016050722 2025-12-22 2024 2025-03-06 01:10:19Z DEREK J TOPIK 5500 PLAZA DR SUITE B FLOWOOD MS 39232 279059 0 X WWW.NABF.COM X 1914 MI PROMOTE, PROMULGATGE AND PERPETUATE AMATEUR BASEBALL THROUGHOUT THE US; AID AND ASSIST AMATEUR BASEBALL TOURNAMENTS 94 94 1 0 0 0 72318 72525 55816 53412 74332 147678 9412 5444 211878 279059 30845 47204 0 0 56707 61196 0 0 0 131442 153871 218994 262271 -7116 16788 2178707 2181420 2271 1347 2176436 2180073 X TO PROMOTE, PROMULGATE AND PERPETUATE AMATEUR BASEBALL THROUGHOUT THE US; TO SURROUND IT WITH PROPER SAFEGUARDS, TO AID AND ASSIST IN THE FOSTERING, DEVELOPING, AND REGULATING OF LOCAL ASSOCIATIONS IN ACCORDANCE WITH SPORTSMANSHIP, HONESTY AND FAIR PLAY; AID AND ASSIST IN FURTHERING ANNUAL TOURNAMENTS. 0 0 112708 43304 206534 PRINTING AND PUBLICATIONS FORM AND ROSTERS, RULE BOOKS, REGISTRATION 21531 TRAVEL NABF DIRECTORS TRAVEL TO EVENTS, ANNUAL MEETINGS 3900 (5) SCHOLARSHIPS AWARDED TO COLLEGE BOUND NABF TOURNAMENT PARTICIPANTS PRINTING, PUBLICATIONS, TROPHIES, MEMBERSHIPS TO ORGANIZATION, EDUCATION SEMINARS, TRANSFER TO RESTRICTED CAPITAL FUNDS 134239 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 94 94 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MS X DEREK J TOPIK 7692515158 5500 PLAZA DR SUITE B FLOWOOD MS 39232 DEREK TOPIK EXECUTIVE DIRECTOR 40.00 X 33000 0 0 ROBERT CHIARA PRESIDENT 1.00 X 0 0 0 FRED LESAGE FIRST VICE PRESIDENT 1.00 X 0 0 0 WILLIAM BELLENGER SECOND VICE PRESIDENT 1.00 X 0 0 0 GLENN MCNISH THIRD VICE PRESIDENT 1.00 X 0 0 0 33000 0 0 0 0 0 0 0 8325 64200 72525 TOURNAMENT HOST FEES 900099 44609 44609 WORLD SERIES FEES 900099 8228 8228 MISCELLANEOUS 900099 575 575 53412 78431 78431 5000 5000 69247 0 69247 69247 69247 INCOME FROM ENERG TRAN 900099 444 444 444 279059 127659 0 78875 43304 43304 3900 3900 33000 33000 25671 25671 2525 2525 6110 6110 10018 10018 5208 5208 11650 9410 2240 1655 1655 19166 19166 21531 21531 24374 24374 22651 22651 5452 5452 BASEBALLS 17940 17940 OTHER ADMIN EXPENSES 4928 4928 LICENSES AND FEES 2963 2963 DUES AND SUBSCRIPTIONS 200 200 25 25 262271 134239 128032 0 99274 114690 1852919 1857098 238436 34573 226514 203863 5769 2178707 2181420 2271 1347 2271 1347 X 1949758 1953395 226678 226678 2176436 2180073 2178707 2181420 16788 -13151 0 X 0 0 0 X 94120 61125 54430 47323 72525 329523 94120 61125 54430 47323 72525 329523 329523 42129 15816 72354 74466 148122 352887 682410 515 0.48290 0.65260 X 0.65340 0.34660 OUR ORGANIZATION IS A 501(C)(3) PUBLIC CHARITY THAT, OVER THE RELEVANT FIVE-YEAR COMPUTATION PERIOD, RECEIVED MORE THAN 10% OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC, AS CALCULATED IN SCHEDULE A, PART III. ALTHOUGH OUR PUBLIC SUPPORT PERCENTAGE IS LESS THAN 33%, WE BELIEVE WE QUALIFY AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE FACTS-AND-CIRCUMSTANCES TEST OF TREAS. REG. 1.170A-9(F)(3) AND RELATED IRS GUIDANCE, INCLUDING THE SCHEDULE A INSTRUCTIONS AND IRS AUDIT TECHNIQUE GUIDE FOR PUBLIC CHARITIES [3].1. CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF PUBLIC SUPPORT WE MAINTAIN AN ACTIVE, ONGOING PROGRAM TO SOLICIT CONTRIBUTIONS FROM THE GENERAL PUBLIC, INCLUDING INDIVIDUALS, BUSINESSES, AND FOUNDATIONS. OUR FUNDRAISING ACTIVITIES INCLUDE ANNUAL GIVING CAMPAIGNS, DIRECT MAIL SOLICITATIONS, ONLINE GIVING PLATFORMS, COMMUNITY EVENTS, AND GRANT APPLICATIONS TO PUBLIC AND PRIVATE FOUNDATIONS. THESE EFFORTS ARE DESIGNED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS, AS REQUIRED BY TREAS. REG. 1.170A-9(F)(3)(II). OUR FUNDRAISING SCOPE IS REASONABLE AND COMMENSURATE WITH OUR CHARITABLE ACTIVITIES, AND WE REGULARLY REVIEW AND EXPAND OUR OUTREACH TO ENSURE BROAD PUBLIC PARTICIPATION.2. SOURCES OF SUPPORT OUR SUPPORT COMES FROM A BROAD AND REPRESENTATIVE NUMBER OF DONORS, INCLUDING INDIVIDUALS, LOCAL BUSINESSES, AND COMMUNITY FOUNDATIONS. NO SINGLE DONOR (OTHER THAN INVESTMENT INCOME FROM OUR ENDOWMENT) PROVIDES A CONTROLLING SHARE OF OUR SUPPORT, AND WE DO NOT RELY ON A SINGLE FAMILY OR SMALL GROUP OF DONORS. OUR DONOR BASE REFLECTS THE DIVERSITY OF THE COMMUNITY WE SERVE, AND OUR FUNDRAISING EVENTS AND CAMPAIGNS ARE OPEN TO ALL MEMBERS OF THE PUBLIC. THIS BROAD BASE OF SUPPORT IS CONSISTENT WITH THE REQUIREMENTS OF TREAS. REG. 1.170A-9(F)(3)(IV).3. REPRESENTATIVE GOVERNING BODY OUR BOARD OF DIRECTORS IS COMPOSED OF INDIVIDUALS WHO REPRESENT THE BROAD INTERESTS OF THE PUBLIC, INCLUDING COMMUNITY LEADERS, PROFESSIONALS, AND INDIVIDUALS WITH EXPERTISE RELEVANT TO OUR MISSION. BOARD MEMBERS ARE SELECTED BASED ON THEIR COMMITMENT TO OUR CHARITABLE PURPOSES AND THEIR ABILITY TO REPRESENT THE INTERESTS OF THE COMMUNITY AT LARGE, RATHER THAN ANY PRIVATE INTEREST. NO SINGLE DONOR OR RELATED GROUP CONTROLS THE BOARD. THIS STRUCTURE ENSURES THAT OUR ORGANIZATION IS RESPONSIVE TO THE NEEDS OF THE PUBLIC AND NOT TO THE INTERESTS OF A LIMITED GROUP OF DONORS, AS REQUIRED BY TREAS. REG. 1.170A-9(F)(3)(V).4. AVAILABILITY OF FACILITIES AND SERVICES TO THE PUBLIC OUR PROGRAMS AND SERVICES ARE AVAILABLE TO THE GENERAL PUBLIC ON A CONTINUING BASIS. WE PROVIDE [DESCRIBE SERVICES, E.G., EDUCATIONAL WORKSHOPS, COMMUNITY GRANTS, PUBLIC EVENTS, ETC.] THAT ARE OPEN TO ALL, REGARDLESS OF ABILITY TO PAY OR MEMBERSHIP STATUS. OUR FACILITIES ARE ACCESSIBLE, AND WE ACTIVELY PUBLICIZE OUR PROGRAMS THROUGH LOCAL MEDIA, OUR WEBSITE, AND COMMUNITY PARTNERS TO ENSURE BROAD PUBLIC AWARENESS AND PARTICIPATION. THIS DIRECT BENEFIT TO THE PUBLIC IS EVIDENCE OF OUR PUBLIC SUPPORT UNDER TREAS. REG. 1.170A-9(F)(3)(VI).5. LARGE ASSET BASE AND INVESTMENT INCOME WHILE OUR ORGANIZATION HAS A SIGNIFICANT ASSET BASE, RESULTING IN SUBSTANTIAL INVESTMENT INCOME, THESE ASSETS WERE ORIGINALLY CONTRIBUTED BY A BROAD BASE OF PUBLIC DONORS AND/OR GOVERNMENTAL UNITS. THE ENDOWMENT WAS ESTABLISHED THROUGH A CAPITAL CAMPAIGN THAT SOLICITED CONTRIBUTIONS FROM THE GENERAL PUBLIC, AND WE CONTINUE TO SEEK AND RECEIVE NEW CONTRIBUTIONS TO OUR ENDOWMENT FUND. THE INVESTMENT INCOME GENERATED IS USED EXCLUSIVELY TO FURTHER OUR EXEMPT PURPOSES AND TO SUPPORT OUR PUBLIC PROGRAMS. ACCORDING TO TREAS. REG. 1.170A-9(F)(3)(III), A HIGH PERCENTAGE OF SUPPORT FROM INVESTMENT INCOME DOES NOT PRECLUDE PUBLIC CHARITY STATUS IF THE ENDOWMENT WAS ORIGINALLY CONTRIBUTED BY THE PUBLIC OR GOVERNMENTAL UNITS, AS IS THE CASE HERE. OUR RELIANCE ON INVESTMENT INCOME IS A FUNCTION OF PRUDENT FINANCIAL MANAGEMENT AND ENSURES THE LONG-TERM SUSTAINABILITY OF OUR PUBLIC PROGRAMS.6. PUBLIC NATURE OF ACTIVITIES AND ACCOUNTABILITY WE ARE ACCOUNTABLE TO THE PUBLIC THROUGH REGULAR REPORTING, ANNUAL MEETINGS OPEN TO THE PUBLIC, AND TRANSPARENT FINANCIAL DISCLOSURES. OUR ANNUAL REPORTS, AUDITED FINANCIAL STATEMENTS, AND IRS FILINGS ARE AVAILABLE ON OUR WEBSITE AND UPON REQUEST. WE ALSO SEEK INPUT FROM THE COMMUNITY THROUGH SURVEYS, ADVISORY COMMITTEES, AND PUBLIC FORUMS TO ENSURE OUR PROGRAMS MEET PUBLIC NEEDS.7. ADDITIONAL FACTS AND CIRCUMSTANCESOUR ORGANIZATION DOES NOT PROVIDE BENEFITS TO A LIMITED GROUP OF INDIVIDUALS OR FAMILIES, BUT RATHER SERVES A BROAD CHARITABLE CLASS.WE DO NOT ENGAGE IN ACTIVITIES THAT WOULD RESULT IN PRIVATE INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT.OUR PROGRAMS ARE DESIGNED TO ADDRESS COMMUNITY-WIDE NEEDS AND ARE REGULARLY EVALUATED FOR EFFECTIVENESS AND PUBLIC IMPACT.CONCLUSION BASED ON THE ABOVE FACTS AND CIRCUMSTANCES, OUR ORGANIZATION IS IN THE NATURE OF A PUBLICLY SUPPORTED ORGANIZATION AS DESCRIBED IN TREAS. REG. 1.170A-9(F)(3). WE MEET THE 10% PUBLIC SUPPORT THRESHOLD, MAINTAIN A CONTINUOUS PROGRAM OF PUBLIC SOLICITATION, HAVE A REPRESENTATIVE GOVERNING BODY, PROVIDE DIRECT BENEFITS TO THE PUBLIC, AND OUR RELIANCE ON INVESTMENT INCOME IS CONSISTENT WITH THE REGULATIONS BECAUSE OUR ENDOWMENT WAS ESTABLISHED BY PUBLIC CONTRIBUTIONS. WE RESPECTFULLY REQUEST THAT THE IRS RECOGNIZE OUR ORGANIZATION AS A PUBLICLY SUPPORTED ORGANIZATION UNDER IRC 170(B)(1)(A)(VI) FOR THE CURRENT AND SUBSEQUENT TAX YEARS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 238436 34573 203863 203863 PAYROLL LIABILITIES 869 AMERICAN EXPRESS 478 1347 1 FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE DIRECTOR REVIEW FORM 990, PART VI, SECTION C, LINE 19 ANNUAL MEETING OF OFFICERS SCHEDULE A, PART II THE ORGANIZATION, ESTABLISHED IN 1914, IS A 501(C)(3) ENTITY ESTABLISHED TO PROMOTE AMATEUR BASEBALL THROUGHOUT THE UNITED STATES. THROUGH VARIOUS PARTNERSHIPS AND RELATIONSHIPS, THE ORGANIZATION HAS ALWAYS BEEN SOURCED THROUGH PUBLIC FUNDING SPECIFICALLY RELYING ON DONATIONS AND GRANTS. IN PREPARING FORM 990 FOR THE YEAR-ENDED 10/31/25, IT WAS DISCOVERED THAT THE ORGANIZATION WAS ERRONEOUSLY LISTED AS A SECTION 590(A)(2) ENTITY ON SCHEDULE A. SECTION 170(B)(1)(A)(VI) MORE CLOSELY ALIGNS WITH THE ENTITY'S ACTIVITIES; THEREFORE, THIS CHANGE WAS MADE TO BETTER REFLECT THE ACTIVITY OF THE ORGANIZATION.