Little League Baseball Inc

Nonprofit profile at a glance

EIN
223231568
IRS 990-EZ coverage
2018–2024
Forms available
Form 990-EZ 2024
Location
Cedar Knolls, NJ, USA
Phone
2032495694
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$92,191
Expenses
$112,296
Assets
$121,993
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

  • KEVIN KOSTIBOS (PRESIDENT)
  • ERICA SMITH (VICE PRESIDENT)
  • TOM BOYD (VICE PRESIDENT)

People named in this filing

  • KEVIN KOSTIBOS (PRESIDENT)
  • ERICA SMITH (VICE PRESIDENT)
  • TOM BOYD (VICE PRESIDENT)

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

Youth baseball / softball development

What it reported doing in 2024

Organize the little league baseball/softball program for approximately 400 youth in hanover township, nj. The program coordinates practice & game schedules, establishes local playing rules, provides player instruction/training and promotes sportsmanship.

Operating model

Revenue model
Membership-supported. 88% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.3%; rating input score 2
  • Program expense ratio: Limited

Transparency & Controls

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

Sustainability

  • Operating margin: -21.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 49; 49th 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: -100% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 2.3% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2018 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.