Little League Baseball Inc

Nonprofit profile at a glance

EIN
061320406
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Southington, CT, USA
Phone
8606216377
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$55,670
Expenses
$60,682
Assets
$103,882
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Brian Perella (President)
  • Brian Noonan (Vice President)

People named in this filing

  • Brian Perella (President)
  • Brian Noonan (Vice President)
  • Matthew Preston (Treasurer)

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

The primary purpose of the organization is to promote, develop, supervise, and assist in all lawful ways the interest of those who will participate in Little League Baseball. The organization's mission is to teach life lessons that build stronger individuals and communities through the power of youth baseball. The organization operates as a non-profit educational organization that provides a supervised program of competitive baseball games, ensuring that no part of the net earnings benefits any individual or influences legislation.

What it reported doing in 2024

Education, coaching and training for purposes of developing capabilities as per Little League International. All players in the league benefited.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.5%; rating input score 59
  • Program expense ratio: 54.6%; rating input score 55

Transparency & Controls

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

Sustainability

  • Operating margin: -9%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 59.5% of revenue deployed · 54.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $33K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.