Skip to the page content
Passes our checks

Maryland Legends Inc

EIN 26-0566262 · Rising Sun, MD

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceFair57 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 131 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

PREPARING YOUTH FOR LIFE THROUGH SPORTS

Income
$616,965
Spending
$592,592
Spent on programs
88%
Reserves
0.9 months of spending
Largest source of income
fees for its services, 91%
Employees
3
Volunteers
25
Highest pay
$59,231, president - board member

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 54 out of 100. Higher than 15% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.9 months of spending.

  • Debt

    20 of 20

    It owes 14% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 4% of income.

  • Income trend

    15 of 15

    Income rose 14% on the year before.

  • Spending floor

    0 of 15

    88% of spending went to programs and raising each dollar of donations cost 131 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 57 out of 100. Higher than 45% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    5 of 25

    1 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    12 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $523,502 spent. BASEBALL AND SOFTBALL PROGRAM-THROUGH PARTICIPATION IN ORGANIZED BASEBALL AND SOFTBALL PROGRAMS, WE STRIVE TO CHALLENGE PARTICIPANTS TO LEARN SKILLS THAT ARE NECESSARY TO COMPETE AS ADULTS IN THE LIVES AND CAREERS AND GIVE BACK TO THEIR COMMUNITIES. SKILLS LEARNED ARE MOTIVATION, PERSERVERENCE, DEALING WITH ADVERSITY, EFFECTIVE COMMUNICATION SKILLS, WORKING UNDER PRESSURE, TIME MANAGEMENT AND DECISION MAKING. MENTORING PROGRAMS ALLOW OLDER PLAYERS TO MENTOR TO THE YOUNGER PLAYERS. TODAY, WE HAVE SECOND GENERATION PLAYERS PARTICIPATING IN THE PROGRAM.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2015.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.