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Sioux Empire Baseball Association

EIN 41-1903475 · Sioux Falls, SD

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

LegitimacyPassesRegistration and standingFinancial healthGood72 out of 100GovernanceFair53 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.

Income
$1.1 million
Spending
$1.1 million
Spent on programs
65%
Reserves
1.1 months of spending
Largest source of income
fees for its services, 86%
Employees
32
Volunteers
758

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 72 out of 100. Higher than 44% of charities in its peer group (recreation and sports, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.1 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    65% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 53 out of 100. Higher than 23% of charities in its peer group (recreation and sports, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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.

  • Independent check of accounts

    0 of 15

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

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending August 31, 2025, 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. $739,209 spent. OVER 2700 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED POST 15 BASEBALL (112 PARTICIPANTS), HIGH SCHOOL BASEBALL (225 PARTICIPANTS), SEBA LEAGUE (1ST SESSION - 1523 PARTICIPANTS AND 2ND SESSION - 266 PARTICIPANTS), ROOKIES (156 PARTICIPANTS), AND MIRACLE LEAGUE (172 PARTICIPANTS). SEBA ALSO OFFERS CAMPS, CLINICS, AND TRAINING FOR OVER 250 PARTICIPANTS EACH YEAR. THESE ITEMS RANGE FROM ONE DAY EVENTS TO THREE MONTH OFF-SEASON TRAINING PROGRAMS.SIOUX EMPIRE BASEBALL IS ONE OF THE PREMIER TOURNAMENT HOSTS IN THE MIDWEST. THIS YEAR, WE HOSTED EIGHT TOURNAMENTS WITH 342 TEAMS FROM SEVEN DIFFERENT STATES AND CANADA. SEBA CONTINUALLY WORKS TO UPGRADE FACILITIES BOTH WITHIN THE SIOUX EMPIRE BASEBALL TRAINING FACILITY LOCATED AT 1321 N CLEVELAND AVENUE AND IN COOPERATION WITH THE SIOUX FALLS PARKS & RECREATION DEPARTMENT.

Source: Form 990 for the year ending August 31, 2025, 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 August 2025.

    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 March 2008.

    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.