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Lions Elite Association Inc

EIN 92-1375944 · Coram, NY

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

LegitimacyPassesRegistration and standingFinancial healthFair54 out of 100GovernanceWeak41 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

LIONS BASEBALL ORGANIZATIONAL GOALS ARE TO HELP PLAYERS REACH THEIR POTENTIAL BY DEMONSTRATING THE SKILLS NEEDED TO PLAY BASEBALL IN THE RIGHT WAY WHILE CONDUCTING THEMSELVES WITH CHARACTER AND CLASS. WE HERE AT LIONS BASEBALL LOOK TO PROMOTE POSITIVE BEHAVIOR AMONG ALL PLAYERS, COACHES, AND SPECTATORS TO CREATE A FUN AND ENJOYABLE ATMOSPHERE FOR EVERYONE INVOLVED. AS A MEMBER OF THE LIONS BASEBALL FAMILY, I AGREE TO THE FOLLOWING CODE OF CONDUCT AT ALL GAMES, PRACTICES, AND ALL OTHER RELATED ACTIVITIES. WE EXPECT ALL PARENTS, PLAYERS, AND COACHES TO ABIDE TO THE FOLLOWING: A. RESPECT TEAM REPRESENTATIVES, COACHES, LEAGUE OFFICIALS, UMPIRES, PLAYERS & FANS. B. RESPECT DECISIONS MADE BY TEAM REPRESENTATIVES, COACHES, LEAGUE OFFICIALS & UMPIRES. C. WILL NOT INTERFERE IN ANY WAY WITH LIONS BASEBALL GAMES, PRACTICES, AND OTHER RELATED ACTIVITIES. WE UNDERSTAND THAT THE PLAYERS ARE THERE TO PLAY AND THE COACHES ARE THERE TO COACH. D. POSITIVELY SUPPORT TEAMS IN EVERY WAY POSSIBLE. E. REFRAI

Income
$648,065
Spending
$683,175
Spent on programs
100%
Reserves
0.9 months of spending
Largest source of income
fees for its services, 100%
Employees
0
Highest pay
$78,900, vice preside

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

    16 of 20

    It owes 22% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 10% on the year before.

  • Spending floor

    15 of 15

    100% of spending went to programs.

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

Governance

Weak: 41 out of 100. Higher than 16% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    5 of 25

    0 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

    0 of 10

    Did not give 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

    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

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 (2)
  1. FUNDRAISING
  2. $683,175 spent. BASEBALL ASSOCIATION

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 January 2023.

    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.