Status of Retrosheet


Report prepared by David W. Smith, June, 1994


  1. Retrosheet became a non-profit corporation in the state of

     Delaware on March 25, 1994.  The corporation is represented by

     Nancy Doughten of Cooch and Taylor, a Wilmington, Delaware law



  2. Retrosheet has also retained the services of an accountant and

     tax advisor, John H. Gil, a CPA and Accounting Professor at

     the University of Delaware.  Mr. Gil is donating his services

     to Retrosheet.


  3. Retrosheet has obtained the requisite Employer Identification

     Number from the IRS.  This identifying number is required even

     if the corporation has no employees.


  4. The status of Retrosheet as a tax-exempt charitable

     corporation is still undecided.  The statement of

     incorporation categorizes Retrosheet as a 501(c)(6)

     organization (this is the IRS regulation number).  The IRS

     description of a 501(c)(6) organization is:

          Business Leagues, Chambers of Commerce, Real Estate

          Boards, etc.


     This categorization does not permit donations to the

     corporation to be tax-deductible to the donor.  In order to

     have donations be tax-deductible, Retrosheet must be approved

     as a 501(c)(3) organization.  The IRS description of a

     501(c)(3) organization is:

          Religious, Educational, Charitable, Scientific, Literary,

          Testing for Public Safety, to Foster National or

          International Amateur Sports Competition, or Prevention

          of Cruelty to Children or Animals Organizations.


     The application for this status is daunting (the IRS estimate

     is some 8 hours for its completion).  A draft of the

     application is in preparation and will be distributed to the

     Directors by the end of June, 1994 for their comments before

     it is submitted.


  5. The incorporation procedure required that two of the five

     Directors be appointed for three year terms, two for two year

     terms and one for a one year term.  David Smith and Sherri

     Nichols were selected for the three year appointments, Luke

     Kraemer and David Vincent for the two year appointments, and

     Ron Rakowski for the one year term.


  6. There are currently 65 people working as translators for

     Retrosheet, although the level of activity is extremely varied

     among this group.  There are 19 people working as inputters at

     this time, 15 of whom are also translators.


  7. As of June 16, 1994 approximately      games have been entered

     into the computer for Retrosheet.  In addition there are some

     800 games which have been translated and await computer entry.


  8. Retrosheet has received two very positive reviews in recent

     publications.  Baseball America had an article about the

     organization in its "Extra Innings" section in its June 12

     issue.  STRAT FAN, a quarterly magazine "for and by Start-O-

     Matic fans" covered our group in its Summer 1994 issue along

     with a very nice article about Luke Kraemer and his 1967 AL



  9. In the last two weeks, Retrosheet has benefitted greatly from

     the assistance of Gary Gillette, President of the Baseball

     Workshop.  Largely through Gary's consistent pursuit, the San

     Diego Padres and the Milwaukee Brewers have agreed to let us

     copy their scorebooks.  The Padre work will begin immediately

     with a San Diego member of the Baseball Workshop providing the

     labor.  The Brewers require that we wait until the conclusion

     of the current season.


 10. There are now only two teams which have not yet agreed to

     allow us to copy their scorebooks: Detroit and Toronto.  Many

     contacts have been made in Toronto, and a new approach has

     recently been initiated, although the situation is still

     unclear.  We do not have a close relationship with the Tigers,

     but Gary Gillette has turned his attention to them.