2025-10-27T10:50:19+00:00 2024-12-31 346565596 ERNST & YOUNG US LLP 155 N WACKER DRIVE CHICAGO IL 60606 990 2024-01-01 943398566 Major League Baseball Youth Foundation MAJO 2129317800 1271 Avenue of the Americas New York NY 10020 DARRELL MILLER PRESIDENT 2129317800 2025-10-27 true 3128792000 2025-10-27 2024 2025-03-06 01:10:19Z DARRELL MILLER 901 E ARTESIA BLVD COMPTON CA 90221 4542900 false X N/A X 2001 CA THE ORGANIZATION PROVIDES RECREATIONAL & EDUCATIONAL OPPORTUNITIES FOR URBAN, MINORITY, AND AT-RISK YOUTH. 3 0 25 55 0 5902825 4431631 16980 4600 26639 36110 205053 -43697 6151497 4428644 859846 798937 0 2044806 2055739 0 0 4827419 4447325 7732071 7302001 -1580574 -2873357 11288988 8313245 614857 388185 10674131 7925060 THE ORGANIZATION PROVIDES RECREATIONAL & EDUCATIONAL OPPORTUNITIES FOR URBAN, MINORITY, AND AT-RISK YOUTH. false false 5317537 798937 4600 THE ORGANIZATION PROVIDES RECREATIONAL AND EDUCATIONAL OPPORTUNITIES FOR URBAN, MINORITY AND AT-RISK YOUTH. THE LARGEST PROGRAM EXPENSE IS THE COST OF RUNNING YEAR-ROUND BASEBALL AND SOFTBALL PROGRAMS AND EDUCATIONAL WORKSHOPS, LOCAL AND TRAVEL TOURNAMENT EXPENSES AS WELL AS GRANTS TO OTHER NON-PROFIT ORGANIZATIONS THAT FURTHER THE URBAN YOUTH FOUNDATION'S GAME DEVELOPMENT AND EDUCATION GOALS. 5317537 true true false false false false false false false false true false false true true false true false false false false false false false true false false true true true false false false false false false false false false false false false false false false true false false false false true 0 0 25 true false false false false false true true false false false false false false X 3 0 false false false false true true true true true false false false true false false false false true false false false false CA FL LA NY X DIANA BRAVERMAN 2129317800 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 CHRISTOPHER BRUMM SECRETARY/VP/DIRECTOR 1.0 40.0 X X 0 0 0 DARRELL MILLER PRESIDENT/DIRECTOR 40.0 0.0 X X 411914 0 51336 SCOTT STAMP TREASURER/DIRECTOR 1.0 40.0 X X 0 0 0 Edward Davis Director, New Orleans Youth Academy 40.0 0.0 X 140264 0 43275 552178 0 94611 2 false true false Andre Sanchez dba Andre SportTurf Maintenance 1926 253rd Pl Lomita CA 90717 Field Maintenance 372000 MLB Network LLC One MLB Network Plaza Secaucus NJ 07094 Video and photography 257935 2 37848 4393783 4431631 FIELD RENTAL 900099 4600 4600 0 0 0 0 4600 36110 36110 0 0 0 0 70559 37848 114256 -43697 -43697 0 0 0 0 0 4428644 4600 0 -7587 569937 569937 229000 229000 463250 463250 1213542 1182153 31389 37540 25708 11832 230178 176983 53195 111229 65350 45879 591 591 41187 41187 179440 78078 101362 0 60457 23083 37374 447997 79352 368645 1859366 1811835 47531 516412 116651 399761 ACADEMY OPERATIONS 980886 587839 393047 SUPPLIES 79208 57964 21244 GIFT AND TROPHIES 14055 14055 other operating expenses 267726 257771 9955 0 0 0 0 7302001 5317537 1984464 0 3075 4574 572729 531727 70834 15641 0 0 0 0 12206653 9552263 3056637 2654390 0 0 7585713 5106913 11288988 8313245 291675 232987 0 0 323182 155198 614857 388185 X 10674131 7925060 10674131 7925060 11288988 8313245 X -2873357 124286 X false true true false X 4092826 5184679 7042445 5902825 4431631 26654406 0 0 4092826 5184679 7042445 5902825 4431631 26654406 8821014 17833392 26639 36110 62749 0 0 0 228841 253175 0 482016 27199171 87960 0.65566 0.64641 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - HURRICANE IDA INSURANCE RECOVERIES, COLUMN A - , COLUMN B - , COLUMN C - 225136.0, COLUMN D - , COLUMN E - , COLUMN F - 225136.0; DESCRIPTION - FUTA REFUND, COLUMN A - , COLUMN B - , COLUMN C - 3705.0, COLUMN D - , COLUMN E - , COLUMN F - 3705.0; DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - 253175.0, COLUMN E - , COLUMN F - 253175.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9127861 6830236 2297625 2972797 2626197 346600 105995 95830 10165 2654390 INTERCOMPANY RECEIVABLES 5091441 OTHER ASSETS 15472 5106913 Federal Income Taxes PENSION/POST-RETIREMENT Benefits 155198 155198 4542900 114256 114256 4428644 0 0 4428644 7416257 114256 114256 7302001 0 0 7302001 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING EXPENSES - 114256 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES - 114256 GOLF TOURNAMENT 108407 37848 70559 114256 0 0 108407 37848 70559 114256 114256 -43697 true Good Sports Inc 1515 Washington St Braintree MA 02184 753138664 501(C)(3) 75000 General Support Harlem RBI Inc 1991 Second Avenue New York NY 10029 134025290 501(C)(3) 200000 General Support Natural Heritage Trust 625 Broadway Albany NY 12238 161019635 501(C)(3) 25000 General Support Pitch In For Baseball & Softball 21 Bon Air Drive Warminster PA 18974 861141299 501(C)(3) 175000 General Support Rome Baseball Association Inc PO Box 4337 Rome NY 13442 161539688 501(C)(3) 38381 General Support Up2Us Inc 520 8th Ave 2nd Floor New York NY 10018 800535933 501(C)(3) 35000 General Support 6 0 SCHOLARSHIPS 42 229000 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE YOUTH FOUNDATION (YF) REQUIRES THE RECIPIENT TO STATE THAT ALL FUNDS WILL BE USED IN A MANNER CONSISTENT WITH THE TERMS AND PURPOSE OF THE GRANT, THAT COMPLETE AND ACCURATE FINANCIAL RECORDS WILL BE MAINTAINED WITH YF RESERVING THE RIGHT TO AUDIT SAID RECORDS AND THAT GRANTS WILL NOT BE USED IN A MANNER THAT WOULD DISCRIMINATE ON THE BASIS OF RACE, CREED, RELIGION, COLOR, NATIONAL ORIGIN, GENDER OR SEXUAL ORIENTATION. false false false false false false false false false DARRELL MILLER PRESIDENT/DIRECTOR 411914 0 0 0 0 0 0 0 51336 0 463250 0 0 0 Edward Davis Director, New Orleans Youth Academy 140264 0 0 0 0 0 0 0 43275 0 183539 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION OF ALL YOUTH FOUNDATION EMPLOYEES IS REVIEWED AND APPROVED BY MANAGEMENT OF THE OFFICE OF THE COMMISSIONER OF BASEBALL. Form 990, Part VI, Line 15 Line 15a and Line 15b THE COMPENSATION OF ALL YOUTH FOUNDATION EMPLOYEES IS REVIEWED AND APPROVED BY MANAGEMENT OF THE OFFICE OF THE COMMISSIONER OF BASEBALL. Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER OF THE YOUTH FOUNDATION IS THE OFFICE OF THE COMISSIONER OF BASEBALL, WHICH IS A RELATED ENTITY. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MAJOR LEAGUE BASEBALL YOUTH FOUNDATION HAS A SINGLE MEMBER, THE OFFICE OF THE COMMISSIONER OF BASEBALL (BOC). THE OFFICE OF THE COMMISSIONER OF BASEBALL SHALL HAVE THE RIGHT TO VOTE, AS SET FORTH IN THE BYLAWS, ON THE ELECTION OF DIRECTORS, ON THE DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF MAJOR LEAGUE BASEBALL YOUTH FOUNDATION'S ASSETS, ON ANY MERGER AND ITS PRINCIPAL TERMS AND ANY AMENDMENT OF THOSE TERMS, AND ON ANY ELECTION TO DISSOLVE MAJOR LEAGUE BASEBALL YOUTH FOUNDATION. IN ADDITION, THE OFFICE OF THE COMMISSIONER OF BASEBALL HAS ALL RIGHTS AFFORDED TO MEMBERS UNDER SECTION 5056 OF THE CALIFORNIA NONPROFIT CORPORATION LAW. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders see Part VI, Line 7a narrative above. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE SVP, Controller OF THE OFFICE OF THE COMMISSIONER OF BASEBALL AS WELL AS THE SIGNING OFFICER OF THE YOUTH FOUNDATION. THE FORM 990 IS THEN CIRCULATED TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PROVIDES COPIES OF ITS FORM 990 UPON REQUEST. EXTERNAL REQUESTS FOR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE REVIEWED FOR VALIDITY. THESE REQUESTS ARE THEN GRANTED IF DEEMED APPROPRIATE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances GAIN ON PENSION BENEFITS NOT IMMEDIATELY RECOGNIZED - 124286; Total - 124286; BASEBALL ASSISTANCE TEAM 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 133355155 GRANTMAKING NY 501(c)(3) 7 OCOB false MAJOR LEAGUE BASEBALL CHARITIES INC 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 133348589 GRANTMAKING NY 501(c)(3) 7 OCOB false BASEBALL INDUSTRY GROWTH FUND 1271 AVENUE OF THE AMERICAS NY NEW YORK NY 10020 GAME DEVELOPMENT DE NA N/A MAJOR LEAGUE BASEBALL BLUE INC 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 261475829 UMPIRE SERVICE DE NA C Corporation false OFFICE OF THE COMMISSIONER OF BASEBALL 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 131665347 TRADE ASSOCIATION NY NA C Corporation false MLB ACES 1271 AVENUE OF THE AMERICAS NEW YORK NY 10020 462989940 TRANSPORT DE NA C Corporation false false false false false false false false false false false false false false true true true true false false