Frederick Little League

Nonprofit profile at a glance

EIN
521817036
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Frederick, MD, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$107,431
Expenses
$113,928
Assets
$46,702

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • Tim Martin (President)
  • Gerry Stephens (Vice President)

People named in this filing

  • Tim Martin (President)
  • Gerry Stephens (Vice President)
  • Sarah Martin (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To implant firmly in the children of the community the ideals of good sportsmanship honesty loyalty courage and respect for authority so that they may be well adjusted stronger and happier children and will grow to be good decent healthy and trustworthy citizens.

What it reported doing in 2024

Frederick Little League is a chartered member of Little league International. Frederick Little League provides community-based baseball and softball programs for boys and girls ages 4 to 16 years of age year-round. From October 2024-September 2025 Frederick Little League provided competitive and instructional programs for approximately 350 boys and girls within our boundary which includes the city of Frederick and the southern portion of Frederick County. Frederick is an all-volunteer run organization with no paid employees.

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -6%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $111K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.