Nonprofit · EIN 87-3315318
INDEPENDENCE LEAGUE BASEBALL
Tax-exempt · SPEARFISH, SD 57783
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $90,000 | $83,249 | $6,751 | $19,671 | $0 | $19,671 |
| December 31, 2024 | 990-EZ | $68,447 | $79,580 | -$11,133 | $12,920 | $0 | $12,920 |
| December 31, 2023 | 990-EZ | $69,000 | $64,409 | $4,591 | $24,053 | $0 | $24,053 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $90,000
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $83,249
Balance sheet and other
- Total assets, start of year
- $12,920
- Total assets, end of year
- $19,671
- Total liabilities, end of year
- $0
- Net assets, end of year
- $19,671
- Cash, savings and investments
- $1,671
- Gross receipts
- $90,000
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 |
|---|---|---|---|
| ERIC SCHMIDT | PRESIDENT | 5 | $0 |
| LIZZY KOCER | VICE PRESIDENT | 5 | $0 |
| BRYAN FREW | TREASURER | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC SCHMIDT | PRESIDENT | 5 | $0 |
| LIZZY KOCER | VICE PRESIDENT | 5 | $0 |
| BRYAN FREW | TREASURER | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC SCHMIDT | PRESIDENT | 5 | $0 |
| LIZZY KOCER | VICE PRESIDENT | 5 | $0 |
| BRYAN FREW | TREASURER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1940 NORTH AVE STE 1, SPEARFISH, SD 57783-2938
- In care of
- % CHARLES HEEMAN
- Signed the 990-EZ
- BRYAN FREW, TREASURER
- Phone
- (605) 645-0416
- Website
- INDEPENDENCELEAGUE.COM
- Return prepared by
- CORE CPAS PC
Mission
JOIN SEPARATE TEAMS THAT HAVE A COMMON PURPOSE OF PLAYING IN A LEAGUE TOGETHER WHILE KEEPING DAY TO DAY OPERATIONS AND EQUITY INTERESTS SEPARATE. WHILE EACH TEAM HAS THE ABILITY TO TRANSACT BUSINESS IN THEIR OWN WAY, THE BYLAWS SET FORTH GUIDELINES THAT ALL TEAMS ARE TO FOLLOW IN THE BEST INTEREST OF THE LEAGUE AS A WHOLE. THE LEAGUE ITSELF HAS NO PROFIT MOTIVE. COLLECTIONS OF DUES WILL BE USED TO FURTHER THE LEAGUE AS A WHOLE AND SATISFY LEAGUE-LEVEL EXPENDITURES.
Program accomplishments
- THE LEAGUE MOSTLY PERFORMS THE FOLLOWING ADMINISTRATIVE TASKS: HIRING AND PAYING OF UMPIRES, PROMOTION OF THE LEAGUE, AND LEAGUE-LEVEL ADMINISTRATION. 100% OF EXPENSES ARE COVERED BY MEMBER DUES.
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 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 87-3315318
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N80)
- Assets (IRS master file)
- $19,671
- Income (IRS master file)
- $90,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $90,000 | $83,249 | $19,671 | XML |
| 990-EZ | December 2024 | $68,447 | $79,580 | $12,920 | IRS |
| 990-EZ | December 2023 | $69,000 | $64,409 | $24,053 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 87-3315318).
Questions about INDEPENDENCE LEAGUE BASEBALL
- What is the EIN of INDEPENDENCE LEAGUE BASEBALL?
- The employer identification number (EIN) of INDEPENDENCE LEAGUE BASEBALL is 87-3315318.
- Is INDEPENDENCE LEAGUE BASEBALL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2022.
- Are donations to INDEPENDENCE LEAGUE BASEBALL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INDEPENDENCE LEAGUE 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 INDEPENDENCE LEAGUE 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 INDEPENDENCE LEAGUE BASEBALL 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 INDEPENDENCE LEAGUE BASEBALL?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does INDEPENDENCE LEAGUE BASEBALL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $90,000, expenses of $83,249 and total assets of $19,671 at year end.
Other nonprofits in SPEARFISH
- SPEARFISH SOCCER ASSOCIATION INC EIN 47-1634175 · last filed 990 for 2025
- TRAIL STEWARDS CORPORATION EIN 93-4059160 · last filed 990-EZ for 2024
- SPEARFISH AMERICAN LEGION BASEBALL INC EIN 46-0463628 · last filed 990-EZ for 2024
- BLACK HILLS GOLD SWIMMING EIN 46-0413258 · last filed 990-EZ for 2025
- NORTHERN HILLS AMATEUR HOCKEY ASSOCIATION EIN 47-3694532 · last filed 990-EZ for 2025
- SPEARFISH TENNIS ASSOCIATION INC EIN 26-4156039 · last filed 990-EZ for 2025
- UNITED STATES BOWLING CONGRESS INC EIN 20-3862257 · last filed 990-N for 2025
- RIDGE RIDERS TRAIL FOUNDATION EIN 87-1531590 · last filed 990-N for 2025
All nonprofits in SPEARFISH · South Dakota · Recreation and sports