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Passes our checks

Pitt County Girl Softball League

EIN 56-1871535 · Winterville, NC

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

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceWeak48 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 46% of its spending went to programs.
  • Raising each dollar of donations cost 66 cents.

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

What it says it does

THE PURPOSE OF PITT COUNTY GIRLS SOFTBALL LEAGUE (PCGSL) IS TO PROVIDE, PROMOTE, AND FOSTER FOR GIRLS OF PITT COUNTY, NC, AGES 4-18 YEARS OF AGE, AN OPPORTUNITY TO PLAY ORGANIZED SOFTBALL THROUGH AFFILIATION WITH BABE RUTH, INC., INCLUDING ORGANIZING LEAGUES AND PROVIDING FACILITIES, EQUIPMENT, UNIFORMS, COACHES, UMPIRES, AND SCOREKEEPERS.

Income
$257,586
Spending
$223,546
Spent on programs
46%
Reserves
Over 10 years of spending
Largest source of income
other income, 56%
Employees
15

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

Financial health

Good: 85 out of 100. Higher than 61% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 13% of income.

  • Income trend

    15 of 15

    Income rose 21% on the year before.

  • Spending floor

    0 of 15

    46% of spending went to programs and raising each dollar of donations cost 66 cents.

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

Governance

Weak: 48 out of 100. Higher than 24% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    17 of 17 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

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 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 December 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 (5)
  1. $39,390 spent. THE EXEMPT PURPOSES OF ORGANIZATION OF LEAGUES, COMPENSATION OF COACHES, UMPIRES, AND SCOREKEEPERS AS WELL AS SOME COSTS OF PROVISION OF EQUIPMENT AND FACILITIES ARE ACCOMPLISHED THROUGH THE PROGRAM SERVICES EXPENSE PORTION OF COMPENSATION OF EXECUTIVE DIRECTOR, OTHER SALARIES, AND APPLICABLE PAYROLL TAX EXPENSES. REGISTRATION FEES AND SPONSORSHIPS ARE COLLECTED TO COVER THESE COSTS. PCGSL CONDUCTED SPRING AND FALL PROGRAMS FOR APPROXIMATELY 450 AND 300 GIRLS, RESPECTIVELY. PROGRAMS INCLUDE PRE-SEASON AND POST-SEASON TOURNAMENTS IN ADDITION TO REGULAR SEASON GAMES.
  2. $25,294 spent. THE EXEMPT PURPOSES OF PROVIDING FACILITIES AND EQUIPMENT FOR PLAYING SOFTBALL ARE ACCOMPLISHED THROUGH THE PROGRAM SERVICES EXPENSE PORTION OF FACILITY MAINTENANCE/REPAIRS, FUEL FOR MOWERS/EQUIPMENT, EQUIPMENT MAINTENANCE/REPAIRS, VEHICLE REPAIRS, AND INSURANCE RELATED TO FACILITY USE, EQUIPMENT, VEHICLE, AND LIABILITY. NET RENTAL INCOME AND WEEKEND TOURNAMENT GATES ARE USED TO COVER THESE COSTS. THE UPKEEP OF THE SOFTBALL COMPLEX AND EQUIPMENT IS NECESSARY TO PROVIDE A PROPER FACILITY AND CONVEYANCE FOR PRACTICE, TRAINING, PLAYING, AND TRAVEL TO GAMES AS WELL AS HOSTING TOURNAMENTS.
  3. $6,598 spent. THE EXEMPT PURPOSES OF PROVIDING UNIFORMS AND THE OPPORTUNITY TO PLAY ARE ACCOMPLISHED THROUGH THE PROGRAM SERVICES EXPENSE PORTION OF SUPPLIES, ALL-STAR EXPENSE, AND AWARDS/TROPHIES. NET INCOME FROM THE SALE OF APPAREL, FENCE SIGNS, AND CONCESSIONS AT GAMES IS USED TO COVER THESE COSTS. UNIFORMS AND SUPPLIES ARE NECESSARY FOR LEAGUE PLAY. PCGSL'S ALL-STAR TEAMS HAVE WON 2 STATE AND 1 SOUTHEAST REGIONAL CHAMPIONSHIPS IN SEVERAL AGE GROUPS. AGES 10 & UNDER HAVE PLACED 3RD IN THE NATIONAL INVITATIONAL TOURNAMENT. AWARDS RECOGNIZE THESE ACCOMPLISHMENTS.
  4. $32,023 spent. THE EXEMPT PURPOSES OF PROVIDING FACILITIES AND AFFILIATION WITH BABE RUTH INC. ARE ACCOMPLISHED THROUGH THE PROGRAM SERVICES EXPENSE PORTION OF UTILITIES, TELEPHONE, MISCELLANEOUS, EQUIPMENT RENTAL, AND BABE RUTH FEES. PART OF NET RENTAL INCOME AND FUNDRAISING INCOME ARE USED TO COVER THESE COSTS.
  5. THE EXEMPT PURPOSES OF PROVIDING FACILITIES AND AFFILIATION WITH BABE RUTH INC. ARE ACCOMPLISHED THROUGH THE PROGRAM SERVICES EXPENSE PORTION OF UTILITIES, TELEPHONE, MISCELLANEOUS, EQUIPMENT RENTAL, AND BABE RUTH FEES. PART OF NET RENTAL INCOME AND FUNDRAISING INCOME ARE USED TO COVER THESE COSTS.

Source: Form 990 for the year ending December 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 November 6, 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 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 April 1996.

    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 November 4, 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.