Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
990 • Fiscal year 2023 • EIN 20-4103240
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Assets
Up$2,837,065
Up $37,918 (+1.4%) from 2022
Net Assets
Down$2,570,727
Down $165,727 (-6.1%) from 2022
Liabilities
Up$266,338
Up $203,645 (+325%) from 2022
Revenue
Up$3,156,321
Up $1,320,922 (+72%) from 2022
Expenses
Up$3,171,537
Up $1,515,419 (+92%) from 2022
Net Income
Down-$15,216
Down $194,497 (-108%) from 2022
The rays baseball foundation, which includes the rowdies soccer fund, is dedicated to improving the lives of those in need within our community, focusing primarily on education, youth development, wellness and social responsibility.
To support youth development, wellness, and education programs in our community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,003,335 | $1,302,533 | ▲ $299,198 |
| Investments in Publicly Traded Securities | $1,313,998 | $1,242,793 | ▼ $71,205 |
| Cash and Non-Interest-Bearing Accounts | $296,670 | $177,163 | ▼ $119,507 |
| Prepaid Expenses and Deferred Charges | $28,500 | $65,000 | ▲ $36,500 |
| Accounts Receivable | $42,266 | $31,342 | ▼ $10,924 |
| Land, Buildings, and Equipment, Net | $13,816 | $13,369 | ▼ $447 |
| Pledges and Grants Receivable | $100,562 | $4,865 | ▼ $95,697 |
| Total Assets | $2,799,147 | $2,837,065 | ▲ $37,918 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $62,693 | $241,338 | ▲ $178,645 |
| Grants Payable | - | $25,000 | - |
| Total Liabilities | $62,693 | $266,338 | ▲ $203,645 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,700,173 | $2,539,006 | ▼ $161,167 |
| Net Assets With Donor Restrictions | $36,281 | $31,721 | ▼ $4,560 |
| Total Net Assets Fund Balance | $2,736,454 | $2,570,727 | ▼ $165,727 |
| Total Liabilities and Net Assets / Fund Balance | $2,799,147 | $2,837,065 | ▲ $37,918 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $13,369 | $47,740 | $61,109 |
| Name | Title |
|---|---|
| John Higgins | Chairman/secretary/treasur |
| Bill Wiener | President |
| Jennifer Tran | Vice President |
| Brian Auld | Director |
| Gary Goldring | Director |
| Matthew Silverman | Director |
| Stephen Thomas | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Bump Worldwide INC | Technology For 50/50 Raffle | 145 RICHMOND RD, Ottawa, ONTARIO, Ca | $204,078 |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $2,420,385 |
| Other Expenses | $751,152 |
| Total Fundraising Expense | $435,034 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $2,420,385 | - | - | $2,420,385 |
| Other Expenses | - | - | $403,759 | $403,759 |
| Office Expenses | $147,322 | $4,169 | $21,814 | $173,305 |
| Conferences and Meetings | $88,510 | - | - | $88,510 |
| Fees for Services Accounting | - | $33,410 | - | $33,410 |
| Fees for Services Other | $20,655 | - | - | $20,655 |
| Advertising | $13,895 | $2,500 | - | $16,395 |
| Depreciation Depletion | - | $3,966 | $9,461 | $13,427 |
| Travel | $1,463 | - | - | $1,463 |
| All Other Expenses | - | $228 | - | $228 |
| Total Functional Expenses | $2,692,230 | $44,273 | $435,034 | $3,171,537 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,239,869 |
| Total Expenses per Form 990 | $3,171,537 |
| Expenses per Audited Statements | $3,171,043 |
| Expenses Not Reported on Form 990 | $68,826 |
| Expenses Not Reported on Financial Statements | $494 |
| Other Expense Adjustments | $494 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Charlotte Community Foundation | Punta Gorda, FL | 501(c)(3) | Hurricane/disaster Relief | $500,000 |
| United Way of Charlotte County Inc | Port Charlotte, FL | 501(c)(3) | Hurricane/disaster Relief | $250,000 |
| Feeding America Tampa Bay | Tampa, FL | 501(c)(3) | Partnership Grant & Hurricane/disaster Relief Grant | $150,000 |
| Team Rubicon | Los Angeles, CA | 501(c)(3) | Hurricane/disaster Relief | $100,000 |
| Big Brothers Big Sisters of Tampa Bay | Tampa, FL | 501(c)(3) | Partnership Grant | $60,000 |
| Mental Health for Heroes Inc | Clearwater, FL | 501(c)(3) | Reliever Grant | $60,000 |
| Hillsborough Education Foundation | Tampa, FL | 501(c)(3) | Reliever Grant, Partnership Grant & Scholarship | $52,660 |
| Harry Chapin Food Bank of Southwest Florida Inc | Fort Myers, FL | 501(c)(3) | Hurricane/disaster Relief | $50,000 |
| Pinellas Education Foundation | Largo, FL | 501(c)(3) | Educational Storefronts & Scholarships | $50,000 |
| American Heart Association | Prescott, AZ | 501(c)(3) | Partnership Grant | $40,000 |
| Starting Right Now | Tampa, FL | 501(c)(3) | Partnership Grant | $40,000 |
| Good Sports Inc | Braintree, MA | 501(c)(3) | Youth Sports/rbi Program | $35,000 |
| Ronald Mcdonald House | Tampa, FL | 501(c)(3) | Partnership Grant & Reliever Grant | $35,000 |
| The Poynter Institute | St Petersburg, FL | 501(c)(3) | Partnership Grant | $35,000 |
| Als Association Fl Chapter | Tampa, FL | 501(c)(3) | Partnership Grant & Reliever Grant | $30,000 |
| Dr Carter G Woodson African American Museum Inc | St Petersburg, FL | 501(c)(3) | Partnership Grant & Reliever Grant | $30,000 |
| Pinellas County Urban League | St Petersburg, FL | 501(c)(3) | Partnership Grant | $30,000 |
| CHILDREN'S DREAM FUND | St Petersburg, FL | 501(c)(3) | Reliever Grant | $26,000 |
| Crisis Center of Tampa Bay | Tampa, FL | 501(c)(3) | Partnership Grant & Player Campaign Match | $25,500 |
| Junior Achievement | Tampa, FL | 501(c)(3) | Partnership Grant | $25,000 |
| St Petersburg College Foundation Inc | St Petersburg, FL | 501(c)(3) | Scholarship & Racial Equity Grant | $25,000 |
| Tampa Bay Watch Inc | Tierra Verde, FL | 501(c)(3) | Partnership Grant | $25,000 |
| Police Athletic League of St Petersburg | St Petersburg, FL | 501(c)(3) | Racial Equity Grant & Reliever Grant | $21,500 |
| Academy Prep Center of St Petersburg | St Petersburg, FL | 501(c)(3) | Scholarship | $20,000 |
| Academy Prep Center of Tampa | Tampa, FL | 501(c)(3) | Scholarship | $20,000 |
| Academy Prep Lakeland | Lakeland, FL | 501(c)(3) | Scholarship | $20,000 |
| Community Tampa Bay | St Petersburg, FL | 501(c)(3) | Partnership Grant | $20,000 |
| Pro Youth Foundation Inc | Palmetto, FL | 501(c)(3) | Youth Sports/rbi Program | $20,000 |
| United Negro College Fund Inc | Washington, DC | 501(c)(3) | Racial Equity Grant | $20,000 |
| United Way of Suncoast Inc | Tampa, FL | 501(c)(3) | Racial Equity Grant | $20,000 |
| University Area Cdc | Tampa, FL | 501(c)(3) | Racial Equity Grant | $20,000 |
| CHILDREN'S CANCER CENTER | Tampa, FL | 501(c)(3) | Player Campaign Match | $18,600 |
| All Sports & Academic Program Inc | Thonotassa, FL | 501(c)(3) | Partnership Grant | $15,000 |
| Boys & Girls Clubs of Suncoast | Clearwater, FL | 501(c)(3) | Partnership Grant | $15,000 |
| Burg Baseball Inc | St Petersburg, FL | 501(c)(3) | Partnership Grant | $15,000 |
| Casa | St Petersburg, FL | 501(c)(3) | Partnership Grant | $15,000 |
| Pasco Education Foundation | Land O Lakes, FL | 501(c)(3) | Scholarship | $15,000 |
| Take Stock in Children of Manatee | Palmetto, FL | 501(c)(3) | Scholarship | $15,000 |
| Take Stock in Children of Sarasota County Inc | Sarasota, FL | 501(c)(3) | Scholarship | $15,000 |
| Buddy Baseball Inc | Temple Terrace, FL | 501(c)(3) | Partnership Grant | $14,900 |
| The V Foundation Dick Vitale Gala | Sarasota, FL | 501(c)(3) | Reliever Grant | $12,500 |
| Selah Freedom Inc | Sarasota, FL | 501(c)(3) | Mlb Program Grants | $12,000 |
| St Vincent De Paul Cares | St Petersburg, FL | 501(c)(3) | Mlb Program Grants & Reliever Grant | $11,000 |
| American Cancer Society Inc | Kennesaw, GA | 501(c)(3) | Reliever Grant | $10,000 |
| City of St Petersburg | St Petersburg, FL | Government | Partnership Grant | $10,000 |
| Florida Holocaust Museum | St Petersburg, FL | 501(c)(3) | Partnership Grant & Reliever Grant | $10,000 |
| Frameworks of Tampa Bay Inc | Tampa, FL | 501(c)(3) | Partnership Grant | $10,000 |
| Gulf Coast Jewish Family & Community Services | Clearwater, FL | 501(c)(3) | Partnership Grant | $10,000 |
| Learn Tampa Bay Inc | Plant City, FL | 501(c)(3) | Community Fund Grant | $10,000 |
| Operation Helping Hand Inc | Tampa, FL | 501(c)(3) | Mlb Program Grants | $10,000 |
| Tampa Bay Wave | Tampa, FL | 501(c)(3) | Partnership Grant | $10,000 |
| Crohns & Colitis Foundation | Saint Cloud, FL | 501(c)(3) | Partnership Grant | $7,500 |
| Dawning Family Services | Tampa, FL | 501(c)(3) | Community Fund Grant & Reliever Grant | $7,500 |
| Evergreen Life Services | Largo, FL | 501(c)(3) | Community Fund Grant & Reliever Grant | $7,500 |
| Old Florida Federation | Tampa, FL | 501(c)(3) | Reliever Grant | $7,500 |
| Tampa Metropolitan Area Ymca | Tampa, FL | 501(c)(3) | Partnership Grant | $7,500 |
| Ymca of Greater St Petersburg | St Petersburg, FL | 501(c)(3) | Partnership Grant | $7,500 |
| Ymca of the Suncoast | Clearwater, FL | 501(c)(3) | Partnership Grant | $7,500 |
| Tampa Bay Times Newspaper in Education | St Petersburg, FL | 501(c)(3) | Reading With the Rays | $6,500 |
| Baseball for All Inc | Pasadena, CA | 501(c)(3) | Reliever Grant | $5,900 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $3,528,576 |
| Gaming Direct Expenses | $1,792,234 |
| Professional Fundraising Fees | $0 |
“Rays baseball foundation, inc. Does not have any committees, so there are no meetings to document other than the board of directors meeting.”
“An electronic draft of form 990 is distributed via email to the board to review prior to filing the final version with the irs. One board member will be responsible for signing the final form 990. The final form 990 will be distributed to the board electronically and retained by the finance department.”
“The standard of behavior at the rays baseball foundation is that all board members, volunteers and associates scrupulously avoid any conflict of interest between the interests of the rays baseball foundation on one hand, and personal, familial, professional, and business interests on the other. This includes avoiding actual conflicts of interest as well as perceived conflicts of interest. The purposes of the policy is to protect the integrity of our organization's decision-making processes, to enable our customers and other partners to have confidence in our integrity, and to protect the integrity and reputation of our board of directors, volunteers and key associates. Upon or before election, or appointment, a full written disclosure of interests, relationships and holdings that could potentially result in a conflict of interest is required. This written disclosure is kept on file and is updated as necessary and at least on an annual basis. In the course of meetings or activities, disclosure of any interests in a transaction or decision where anyone (including business or other nonprofit affiliation, family and/or significant other, employer or close associates) could appear to receive a benefit or gain is discussed. It is understood the party will be asked to leave the room for the discussion and will not be permitted to vote on the question.”
“The foundation's governing documents, conflict of interest policy, and financial statements are not made available to the public as disclosure of such documents is not required by law.”
“The website for rays baseball foundation is: https://www.mlb.com/rays/community/”
“The rays baseball foundation is run by volunteers who are employees of rays baseball club llc, a disregarded entity of tampa bay rays baseball ltd, a related for-profit partnership (see schedule r). Rays baseball club compensates the employees and donates their time on an in-kind basis to the rays baseball foundation thus no compensation is reported by rays baseball foundation, inc.”
“Ppa - income tax accrual -245,576.”
“The board of directors is responsible for the selection of the foundation's independent accountant and oversight of the financial statement audit. The board votes on the accountant every year before the audit is engaged. This process has not changed from the prior year.”
“The foundation is a not-for-profit corporation organized under the laws of the state of florida and is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. As such, the foundation is subject to income taxes on its unrelated business income, which is primarily income from gaming activities at fundraising events. Unrelated business income tax is reported net of fundraising events revenue in the accompanying statements of activities. For the years ended december 31, 2023 and 2022, federal and state unrelated business income tax was approximately $404,000 and $246,000, respectively. The internal revenue code provides for taxation of unrelated business income under certain circumstances. However, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authorities. The foundation follows the guidance provided for in financial accounting standards board ("fasb") accounting standards codification ("asc") topic 740, income taxes. The guidance provided by asc topic 740 includes accounting requirements relating to uncertainty in income taxes. As of december 31, 2023, management does not believe it has taken any tax positions that are subject to a significant degree of uncertainty. When applicable, the foundation's policy is to recognize interest and penalties associated with uncertain tax positions as a component of tax expense. No penalties or interest were recognized in 2023 or 2022. The foundation's income tax filings are subject to examination by the internal revenue service generally for three years after they were filed. Tax filings for years after 2019 remain open for examination.”
“Fundraising expenses net with revenue in the audit report 494.”
“Fundraising expenses net with revenue in the audit report 494.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 62693 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 241338 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42266 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 31342 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SUPPORT YOUTH DEVELOPMENT, WELLNESS, AND EDUCATION PROGRAMS IN OUR COMMUNITY. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2500 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 13895 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 16395 |
| IRS990/AllOtherContributionsAmt | 0 | 1198737 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 228 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 228 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KAREN SANBORN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7278253243 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ONE TROPICANA DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ST PETERSBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33705 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 296670 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 177163 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 88510 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 88510 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 204078 |
| IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/AddressLine1Txt | 0 | 145 RICHMOND RD |
| IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm | 0 | OTTAWA |
| IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CountryCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ForeignPostalCd | 0 | K1Z1A1 |
| IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ProvinceOrStateNm | 0 | ONTARIO |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BUMP WORLDWIDE INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | TECHNOLOGY FOR 50/50 RAFFLE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1206876 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2420385 |
| IRS990/CYInvestmentIncomeAmt | 0 | 213103 |
| IRS990/CYOtherExpensesAmt | 0 | 751152 |
| IRS990/CYOtherRevenueAmt | 0 | 1736342 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15216 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 3171537 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 435034 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3156321 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 9461 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3966 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13427 |
| IRS990/Desc | 0 | THE RAYS BASEBALL FOUNDATION PROVIDED MORE THAN $1,200,000 TO LOCAL NONPROFITS IN THE TAMPA BAY REGION THROUGH VARIOUS GRANT PROGRAMS. THESE GRANTS HELP SUPPORT THEIR MISSIONS AND AREAS IN WHICH THEY EXCEL SUPPORTING OUR COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 36281 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 31721 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1208555 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 33410 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 33410 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 20655 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 20655 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN HIGGINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL WIENER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JENNIFER TRAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATTHEW SILVERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRIAN AULD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GARY GOLDRING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEPHEN THOMAS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN/SECRETARY/TREASUR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
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| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 169090 |
| IRS990/GamingActivitiesInd | 0 | 1 |
| IRS990/GamingDirectExpensesAmt | 0 | 1792234 |
| IRS990/GamingGrossIncomeAmt | 0 | 3528576 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 8139 |
| IRS990/GrantAmt | 0 | 1207385 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 25000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 2420385 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 2420385 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 353544 |
| IRS990/GrossReceiptsAmt | 0 | 5133009 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 44013 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 44013 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1242793 |
| IRS990/IRPDocumentCnt | 0 | 124 |
| IRS990/IRPDocumentW2GCnt | 0 | 119 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13816 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 13369 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 61109 |
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| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
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| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE RAYS BASEBALL FOUNDATION, WHICH INCLUDES THE ROWDIES SOCCER FUND, IS DEDICATED TO IMPROVING THE LIVES OF THOSE IN NEED WITHIN OUR COMMUNITY, FOCUSING PRIMARILY ON EDUCATION, YOUTH DEVELOPMENT, WELLNESS, AND SOCIAL RESPONSIBILITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2570727 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 169090 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 169090 |
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| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 1736342 |
| IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt | 0 | 1646232 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 1405553 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 95065 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2539006 |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4169 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 147322 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 173305 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -245576 |
| IRS990/OtherExpensesGrp/Desc | 0 | UBI TAX |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 403759 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 403759 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 100562 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 4865 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 28500 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 65000 |
| IRS990/PrincipalOfficerNm | 0 | JOHN HIGGINS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FOLLOWING THE AFTERMATH OF THE DESTRUCTION CAUSED BY HURRICANE IAN, THE FOUNDATION COMMITTED $1,000,000 TO RECOVERY EFFORTS FOR THOSE DIRECTLY IMPACTED BY COLLABORATING WITH COMMUNITY PARTNERS AND NONPROFIT ORGANIZATIONS WITH EXPERTISE IN DELIVERING AID. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1002000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 1002000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE RAYS BASEBALL FOUNDATION AWARDED $195,000 IN SCHOLARSHIPS THROUGH NONPROFIT PARTNERS FOR STUDENTS IN HILLSBOROUGH, PINELLAS, PASCO, MANATEE, AND SARASOTA COUNTIES. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 195000 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 195000 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | RAYS JERSEY PROGRAMSINCE 2014, THE RAYS JERSEY PROGRAM HAS OUTFITTED MORE THAN 95,000 TAMPA BAY AREA TEE-BALL PLAYERS AND COACHES WITH JERSEYS AND CAPS. THE PROGRAM COVERS MORE THAN 80 DIFFERENT LEAGUES IN NINE AREA COUNTIES AND HAS SAVED THE LEAGUES MORE THAN $1 MILLION DOLLARS IN EQUIPMENT COSTS. AS A RESULT OF THESE SAVINGS, OFFICIALS FROM SOME OF THE PARTICIPATING LEAGUES HAVE NOTED THAT THEY NOW HAVE THE ABILITY TO PASS THESE SAVINGS ALONG TO PARTICIPANT FAMILIES. THEY HAVE ALSO BEEN ABLE TO REPAIR THEIR SCOREBOARDS, PROVIDE UPGRADES TO DUGOUTS, ADD FENCING FOR FIELDS, PURCHASE ADDITIONAL EQUIPMENT AND GROUNDS CREW SUPPLIES AND REPAIR CONCESSION STANDS AND OTHER AREAS OF THEIR FACILITIES. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | BIG GAME JAMES CLUBTHE BIG GAME JAMES CLUB, FORMERLY KNOWN AS THE HOME RUN CLUB, CONTINUES TO OFFER A SENSE OF STABILITY AND BELONGING TO HUNDREDS OF FOSTER CHILDREN AND ADOPTIVE FAMILIES THROUGHOUT TAMPA BAY. EACH SEASON, WITH THE HELP OF FAMILY SUPPORT SERVIES, FAMILY RESOURCES, GUARDIAN AD LITEM, THE HEART GALLERY, READY FOR LIFE AND YOUTH ALTERNATIVES, OVER 500 FOSTER CHILDREN HAVE BECOME CLUB MEMBERS AND ATTENDED A SERIES OF HOME GAMES IN THE SUITE. FURTHERING THE ORGANIZATION'S SUPPORT FOR FOSTER CHILDREN AND FAMILIES, THE BALLPARK ALSO PLAYS HOST TO A PERMANENT HEART GALLERY EXHIBIT, DISPLAYING PROFESSIONAL PORTRAITS AND PERSONAL BIOGRAPHIES OF CHILDREN WAITING TO BE ADOPTED. THE TEAM ALSO HOSTED 24 FAMILIES FINALIZING THEIR ADOPTIONS AT TROPICANA FIELD. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 2 | READING WITH THE RAYSSINCE 2006, THE RAYS BASEBALL FOUNDATION'S SUMMER READING PROGRAM, READING WITH THE RAYS PRESENTED BY SUNCOAST CREDIT UNION, HAS ENCOURAGED KIDS TO AVOID SUMMER READING LOSS BY PARTICIPATING IN A FUN AND INTERACTIVE READING PROGRAM OVER THE SUMMER MONTHS. MORE THAN 500,000 TAMPA BAY AREA STUDENTS FROM NINE SURROUNDING COUNTIES HAVE PARTICIPATED SINCE ITS INCEPTION. THE PROGRAM IS MADE POSSIBLE THROUGH A PARTNERSHIP WITH THE TAMPA BAY TIMES NEWSPAPER IN EDUCATION, THE RAYS AND PUBLIC LIBRARY SYSTEMS IN CHARLOTTE, CITRUS, HERNANDO, HILLSBOROUGH, MANATEE, PASCO, PINELLAS, POLK AND SARASOTA COUNTIES. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 3 | TEAM SMILE:SINCE 2018, THE RAYS HAVE PARTNERED WITH TEAM SMILE, AN ADVOCACY GROUP THAT PARTNERS DENTAL PROFESSIONALS WITH PROFESSIONAL ATHLETIC ORGANIZATIONS TO PROVIDE LIFE-CHANGING DENTAL CARE TO UNDERSERVED CHILDREN IN THEIR COMMUNITIES. IN 2018-19, THE RAYS HOSTED MORE THAN 400 CHILDREN FROM THE BOYS & GIRLS CLUBS OF THE SUNCOAST AND LOCAL FOSTER CARE GROUPS FOR A FREE DENTAL DAY AT TROPICANA FIELD. IN 2023, TEAM SMILE PROVIDED FREE DENTAL CARE TO CHILDREN FROM CAMPBELL PARK ELEMENTARY AND JOHN HOPKINS MIDDLE SCHOOL. THE CHILDREN RECEIVED DENTAL WORK COMPLETELY FREE OF CHARGE, INCLUDING X-RAYS, SCREENING AND EDUCATIONAL MATERIAL ON HOW TO PROTECT THEIR TEETH. THE VALUE OF CARE PROVIDED SINCE 2018 HAS TOTALED NEARLY $225,000. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 4 | ROWDIESTHE ROWDIES SOCCER FUND IS DEDICATED TO IMPROVING THE LIVES OF THOSE IN NEED WITHIN OUR COMMUNITY, FOCUSING PRIMARILY ON EDUCATION, YOUTH DEVELOPMENT, WELLNESS AND SOCIAL RESPONSIBILITY. THROUGH PROGRAMMING AND NONPROFIT GIVING THE ROWDIES SOCCER FUND STRIVES TO ENERGIZE OUR COMMUNITY THROUGH THE MAGIC OF ROWDIES SOCCER. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 5 | WEEK OF GIVINGDURING THE WEEK OF DECEMBER 11TH, THE FOUNDATION SHARED THE MAGIC OF RAYS BASEBALL AND ROWDIES SOCCER WITH A WEEK OF HOLIDAY DONATIONS AND EVENTS FOR LOCAL NONPROFITS AND FAMILIES IN NEED THIS HOLIDAY SEASON. STAFF VOLUNTEERED AT FEEDING TAMPA BAY, AND METROPOLITAN MINISTRIES TAMPA. THE FRONT OFFICE HOSTED A TOY DRIVE AND DONATED HUNDREDS OF TOYS TO THE HISPANIC SERVICE COUNCIL. IN CONJUNCTION WITH GOOD SPORTS, THE CLUB DONATED SPORTS EQUIPMENT TO CHARLOTTE HIGH SCHOOL. STAFF MEMBERS FROM THE RAYS, ROWDIES, AND BAYFRONT HEALTH ASSEMBLED CARE PACKAGES WITH OPERATION MILITARY MATTERS FOR MILITARY MEMBERS OVERSEAS. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 6 | STEMRAYS BASEBALL OPERATIONS STAFF TAUGHT STEM CURRICULUM AT ACADEMY PREP CAMPUSES IN LAKELAND, TAMPA AND ST. PETERSBURG. ACROSS FIVE DAYS AT EACH CAMPUS, STAFF MEMBERS TAUGHT OVER 1,400 HOURS OF LESSONS FROM THE RAYS SCIENCE OF BASEBALL PROGRAM, WHICH INCLUDES SUBJECTS SUCH AS GEOMETRY, PHYSIOLOGY AND STATISTICS. THE PROGRAM CULMINATED WITH A CAREER DAY AT TROPICANA FIELD. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 96421 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 1 | 87072 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 2 | 52620 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 3 | 19532 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 4 | 16245 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 5 | 12110 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 6 | 2675 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 16000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 759033 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1583864 |
| IRS990/PYInvestmentIncomeAmt | 0 | 20902 |
| IRS990/PYOtherExpensesAmt | 0 | 72254 |
| IRS990/PYOtherRevenueAmt | 0 | 1055464 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 179281 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1656118 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1835399 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1003335 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1302533 |
| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | THE FOUNDATION QUALIFIES AS PUBLICLY SUPPORTED UNDER THE 10% FACTS AND CIRCUMSTANCES TEST BASED ON THE FOLLOWING CRITERIA:1. PUBLIC SUPPORT IS GREATER THAN 10%.2. THE FOUNDATION IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC SUPPORT ON A CONTINUOUS BASIS AND MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITING FUNDS.3. THE PERTINENT FACTS BELOW INDICATE THAT THE FOUNDATION IS PUBLICLY SUPPORTED.A. THE 10% TEST IS SATISFIED BY SUPPORT FROM A NUMBER OF UNRELATED DONORS.B. THE BOARD OF DIRECTORS REPRESENTS THE BROAD INTEREST OF THE PUBLIC.C. MEMBERS OF THE PUBLIC PARTICIPATE AND/OR SPONSOR THE PROGRAMS OF THE ORGANIZATION.D. THE FOUNDATION PROVIDES SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUOUS BASIS.E. THE FOUNDATION MAINTAINS DEFINITIVE PROGRAMS FOR ACCOMPLISHING ITS CHARITABLE WORK IN THE COMMUNITY. SEE FORM 990, PART III, FOR THE DESCRIPTIONS OF THE VARIOUS PROGRAM SERVICES OFFERED BY THE FOUNDATION. |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1206876 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 759033 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1243289 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 547325 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1245205 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 5001728 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 44013 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 20902 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15769 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21577 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31802 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 134063 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 399142 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.24670 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.27080 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1956062 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 3045666 |
| IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1206876 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 759033 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1243289 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 547325 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1245205 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 5001728 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 7927597 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 1736342 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1055464 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 2791806 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 68826 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 68826 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13369 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 47740 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 61109 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 68826 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 494 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3171043 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 95065 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 494 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 494 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 163891 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 494 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3155827 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF THE STATE OF FLORIDA AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, THE FOUNDATION IS SUBJECT TO INCOME TAXES ON ITS UNRELATED BUSINESS INCOME, WHICH IS PRIMARILY INCOME FROM GAMING ACTIVITIES AT FUNDRAISING EVENTS. UNRELATED BUSINESS INCOME TAX IS REPORTED NET OF FUNDRAISING EVENTS REVENUE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, FEDERAL AND STATE UNRELATED BUSINESS INCOME TAX WAS APPROXIMATELY $404,000 AND $246,000, RESPECTIVELY. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED INCOME TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE FOUNDATION FOLLOWS THE GUIDANCE PROVIDED FOR IN FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES. THE GUIDANCE PROVIDED BY ASC TOPIC 740 INCLUDES ACCOUNTING REQUIREMENTS RELATING TO UNCERTAINTY IN INCOME TAXES. AS OF DECEMBER 31, 2023, MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT ARE SUBJECT TO A SIGNIFICANT DEGREE OF UNCERTAINTY. WHEN APPLICABLE, THE FOUNDATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF TAX EXPENSE. NO PENALTIES OR INTEREST WERE RECOGNIZED IN 2023 OR 2022. THE FOUNDATION'S INCOME TAX FILINGS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. TAX FILINGS FOR YEARS AFTER 2019 REMAIN OPEN FOR EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES NET WITH REVENUE IN THE AUDIT REPORT 494. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES NET WITH REVENUE IN THE AUDIT REPORT 494. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 13369 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3171537 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3156321 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3319718 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3239869 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | 0 |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | 0 |
| IRS990ScheduleG/ExplanationIfNoTxt | 0 | GAMES CONSIST OF RAFFLE DRAWINGS AND RAFFLE SCRATCH-OFFS, BOTH OF WHICH ARE NOT CARD GAMES AND DO NOT REQUIRE STATE LICENSURE. |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt | 0 | 1430249 |
| IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt | 0 | 1430249 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 1792234 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt | 0 | 3528576 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 3528576 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 1736342 |
| IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt | 0 | 24825 |
| IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt | 0 | 24825 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt | 0 | 337160 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 337160 |
| IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt | 0 | 0 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | 1 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct | 0 | 0.04600 |
| IRS990ScheduleG/GamingManagerCompensationAmt | 0 | 0 |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | WILLIAM WETZEL |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | SEE PART IV |
| IRS990ScheduleG/GamingOwnFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | 1 |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | REBECCA RAY |
| IRS990ScheduleG/LicensedInd | 0 | 0 |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | 0 |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | 0 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | ONE TROPICANA DR |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | ST PETERSBURG |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | FL |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 33705 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | FL |
| IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt | 0 | THE GAMING MANAGER IS AN EMPLOYEE OF RAYS BASEBALL CLUB LLC. SERVICES ARE PROVIDED TO THE FOUNDATION ON AN IN-KIND BASIS. WILLIAM WETZEL SERVES AS MANAGER OF COMMUNITY DEVELOPMENT. THE MANAGER OVERSEES THE OPERATIONS OF ALL FOUNDATION FUNDRAISERS. |
| IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE G, PART III, LINE 16, DESCRIPTION OF SERVICES PROVIDED: |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 20000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 30000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 5 | 10000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 6 | 40000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 7 | 5900 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 8 | 60000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 9 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 10 | 14900 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 11 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 12 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 13 | 500000 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.