Little League Baseball Inc
Nonprofit profile at a glance
- EIN
- 237014569
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990 2019, Form 990-EZ 2024, Form 990-N 2012
- Location
- Portland, OR, USA
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $92,137
- Expenses
- $75,359
- Assets
- $69,863
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Io Eltagonde (President)
- Brandon Hardaway (Vice President)
People named in this filing
- Io Eltagonde (President)
- Brandon Hardaway (Vice President)
- Adrian Esteban (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
We provide kids ages 4-12 the opportunity to participate in youth sports by organizing and managing a baseball league.
What it reported doing in 2024
Provided officials and umpires for over 150 games that included participants from other leagues and benefitted over 450 children
Operating model
- Revenue model
- Earned-program. 93% 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
SUPPORTED - The filed numbers largely add up. 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: 52
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 47.5%; rating input score 48
- Program expense ratio: 58.6%; rating input score 59
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 18.2%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.93; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -10.1% per year; rating input score 0; 27th percentile among comparable filings
- Revenue growth: -3.6% per year; rating input score 0; 38th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 67th percentile among comparable filings
Details
- Where the money goes: 47.5% of revenue deployed · 58.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $44K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
- Review — Financial Efficiency: Program expense ratio scored 59/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.