Passes our checks

Nampa Babe Ruth Inc

EIN 82-0537311 · Nampa, ID

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

What it says it does

TO PROVIDE YOUTH WITH THE EXPEIENCE OF PLAYING BASEBALL THROUGH THE BABE RUTH AND ALL STAR PROGRAM FOR 800-1200 KIDS

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

Good: 75 out of 100. Higher than 43% of charities in its peer group (recreation and sports, $250k to $1m).

Reserves
10 of 35
Spendable reserves would cover 1.8 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 2% of income.
Income trend
15 of 15
Income rose 11% on the year before.
Spending floor
15 of 15
85% of spending went to programs and raising each dollar of donations cost 0 cents.

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

Weak: 45 out of 100. Higher than 20% of charities in its peer group (recreation and sports, $250k to $1m).

Independent board
5 of 25
0 of 6 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
7 of 7
Has a 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
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, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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

Programs described in its return (3)

$196,309 spent. ALL STAR TOURNAMENT IS A TIERED EVENT AND INVOLVES YOUTH FROM 8YEARS OLD TO 12YEAR OF AGE. EACH TIER HAS A TOURNAMENT INVOLVING THE VARIOUS AGE GROUPS. DESIGNED FOR EACH AGE GROUP TO COMPETE AGAINST EACH OTHER. IT DEVELOPES A DEDICATION TO PRACTICE AND PARTICIPATION.
$175,821 spent. JAMBOREE IS A FUN FILLED DAY FOR THE WHOLE FAMILY. THE DAY INCLUDES GAMES, SILENT AUCTION, LES SCHWAB PITCHING TRAILER, AND CONCESSIONS. THIS IS A PUBLIC EVENT AND ENCOURAGES YOUTH TO GET TO KNOW BABE RUTH BASEBALL AND ALL IT OFFERS.
$14,387 spent. MEMORIAL/LABOR DAY SOFTBALL TOURNAMENTS ARE DESIGNED TO REWARD THOSE YOUTH WHO EXCELLED IN THE ALL STAR PROGRAM IN A PLAYOFF FOR THE STATE TOURNAMENT. THOSE GOOD ENOUGH, ADVANCE TO THE STATE TOURNAMENT.

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

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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 7, 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.