Little League Baseball Inc

Nonprofit profile at a glance

EIN
133383024
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2019
Location
Nanuet, NY, USA
Phone
9177834433
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$189,373
Expenses
$96,185
Assets
$88,275
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Jeff Lee (President)
  • Chris Musto (Vice President)

People named in this filing

  • Jeff Lee (President)
  • Chris Musto (Vice President)
  • Dan Roche (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Nanuet little league is based in the hamlet of nanuet in rockland county, ny, and is a member league of New York district 18 of little league inc..our league features baseball and softball programs for boys and girls ages 4 to 12. Nanuet little league was founded in 1959 and it's total enrollment is currently 250-300 players. The objective of the league shall be 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. To achieve this objective, nanuet little league will provide a supervised program under the rules and regulations of little league baseball, inc. All directors, officers, and members shall bear in mind that the attainment of exceptional athletic skill or the winning of games is secondary, and the molding of future citizens is of prime importance.

What it reported doing in 2024

We run a Little League that services 250-300 boys and girls in both the Spring and Fall.

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 97% 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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.5%; rating input score 52
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.2%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 51.5% of revenue deployed · 100% of spending went to programs
  • Governance: 25 of 25 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.