Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Post 22 Baseball Foundation Inc
EIN 81-4289792 • 501(c)3 • Rapid City, SD
Profile
The promotion and continued growth and development of american legion post 22 baseball and related projects in rapid city, sd, its general welfare, program support and development, facility improvements and public relations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.22x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Up$121,110
Up $6,932 (+6.1%) from 2023
Liabilities
Down$26,659
Down $12,244 (-31%) from 2023
Net Assets
Up$94,451
Up $19,176 (+25%) from 2023
Revenue
Down$23,052
Down $19,909 (-46%) from 2023
Expenses
Down$11,067
Down $215,205 (-95%) from 2023
Net Income
Up$11,985
Up $195,296 (+107%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $121,110
- Liabilities
- $26,659
- Net assets
- $94,451
- Revenue
- $23,052
- Expenses
- $11,067
- Net income
- $11,985
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $23,332
Mission and Program Overview
Mission
The promotion and continued growth and development of american legion post 22 baseball and related projects in rapid city, sd, its general welfare, program support and development, facility improvements and public relations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ASSIST IN CONSTRUCTION PROJECTS SUCH AS ON-FIELD IMPROVEMENTS, EXPANDING THE FIELD USAGE FOR MULTI-PURPOSE EVENTS, COMPLETING A POST 22 BASEBALL HALL OF FAME PLAZA, AND PROVIDING SCHOLARSHIPS FOR ATHLETES. | $4,997 | $8,271 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KELVIN TORVE | President | PT | $0 | - | - |
| LARRY WEHRKAMP | Vice Preside | - | $0 | - | - |
| AARON EISLAND | Treasurer | - | $0 | - | - |
| GENE ELDER | Director | - | $0 | - | - |
| PATTY PLOOF | Director | - | $0 | - | - |
| BRYAN MICKLEY | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Post 22 Baseball Foundation Inc
- EIN
- 81-4289792
- Phone
- 7047063928
- Address
- PO BOX 9005, RAPID CITY, SD 57709
Signing Officer
- Name
- Kelvin Torve
- Title
- President
- Phone
- 6053487300
- Signed
- 2025-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Ketel Thorstenson Llp
- Address
- PO BOX 3140, RAPID CITY, SD 57709-3140
- Preparer
- Shannon Fischer Ea
- Phone
- 6053425630
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and marketing 49 square fees 13 office supplies 334 meals and entertainment 241 quickbooks 401 interest 1,910 total 2,948”
Form 990-ez, Part I, Line 20
“Unrealized gain on investments 7,191”
Form 990-ez, Part II, Line 24
“0 0 less accumulated depreciation 0 0 sd community fund endowment fund 1 74,177 76,659 sd community fund endowment fund 2 24,076 23,758 total 98,253 100,417”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 24 -170 unsecured notes and loans payable 38,879 26,829”
Form 990-ez, Part III
“The promotion and continued growth and development of american legion post 22 baseball and related projects in rapid city, sd, its general welfare, program support and development, facility improvements and public relations.”
Raw XML Appendix169 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KELVIN TORVE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7047063928 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 9055 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RAPID CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57709 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 15925 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20693 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 19166 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11985 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2796 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 114178 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 121110 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 3300 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 4997 |
| IRS990EZ/GrossReceiptsAmt | 0 | 23332 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 866 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 75275 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 94451 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 75275 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 94451 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KELVIN TORVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LARRY WEHRKAMP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AARON EISLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GENE ELDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PATTY PLOOF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BRYAN MICKLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 98253 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 100417 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 7191 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2948 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PROMOTION AND CONTINUED GROWTH AND DEVELOPMENT OF AMERICAN LEGION POST 22 BASEBALL AND RELATED PROJECTS IN RAPID CITY, SD, ITS GENERAL WELFARE, PROGRAM SUPPORT AND DEVELOPMENT, FACILITY IMPROVEMENTS AND PUBLIC RELATIONS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 326 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ASSIST IN CONSTRUCTION PROJECTS SUCH AS ON-FIELD IMPROVEMENTS, EXPANDING THE FIELD USAGE FOR MULTI-PURPOSE EVENTS, COMPLETING A POST 22 BASEBALL HALL OF FAME PLAZA, AND PROVIDING SCHOLARSHIPS FOR ATHLETES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 4997 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 8271 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 280 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3020 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 38903 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 26659 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 11067 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 8271 |
| IRS990EZ/TotalRevenueAmt | 0 | 23052 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | BRICK SALES 11,350 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 19166 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33665 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 131526 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 114965 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11200 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 310522 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 866 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3233 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 675 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 4774 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 3300 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 6700 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1350 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 11350 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.74600 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.73890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 247043 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 63479 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 19166 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33665 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 131526 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 114965 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11200 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 310522 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 331143 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4497 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 4497 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND MARKETING 49 SQUARE FEES 13 OFFICE SUPPLIES 334 MEALS AND ENTERTAINMENT 241 QUICKBOOKS 401 INTEREST 1,910 TOTAL 2,948 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED GAIN ON INVESTMENTS 7,191 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 0 0 LESS ACCUMULATED DEPRECIATION 0 0 SD COMMUNITY FUND ENDOWMENT FUND 1 74,177 76,659 SD COMMUNITY FUND ENDOWMENT FUND 2 24,076 23,758 TOTAL 98,253 100,417 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 24 -170 UNSECURED NOTES AND LOANS PAYABLE 38,879 26,829 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROMOTION AND CONTINUED GROWTH AND DEVELOPMENT OF AMERICAN LEGION POST 22 BASEBALL AND RELATED PROJECTS IN RAPID CITY, SD, ITS GENERAL WELFARE, PROGRAM SUPPORT AND DEVELOPMENT, FACILITY IMPROVEMENTS AND PUBLIC RELATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KELVIN TORVE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6053487300 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | POST 22 BASEBALL FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POST |
| ReturnHeader/Filer/EIN | 0 | 814289792 |
| ReturnHeader/Filer/PhoneNum | 0 | 7047063928 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 9005 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 57709 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460257538 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KETEL THORSTENSON LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 3140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RAPID CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 577093140 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053425630 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SHANNON FISCHER EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T12:42:02-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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