Little League Baseball Inc

Nonprofit profile at a glance

EIN
237037550
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Asheville, NC, USA
Phone
8282156066
Rating
94
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$91,135
Expenses
$80,655
Assets
$65,290
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Wayne Johnson (President)
  • Kirstin Austin (Vice President of Marketing)
  • Tim Poulton (Vice President Player Agent)
  • Nate Weyant (Vice President of Rules and Regulation)
  • Lindsay Hensley (Vice President of Finance / Treasurer)
  • David Burdette (Vice President of Gameplay)

People named in this filing

  • Wayne Johnson (President)
  • Kirstin Austin (Vice President of Marketing)
  • Tim Poulton (Vice President Player Agent)

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 purpose of this organization is to provide children with the opportunity to participate in recreational baseball. The goal of our league is to have fun, develop baseball skills, and learn the importance of teamwork and sportsmanship.

What it reported doing in 2024

Our organization ran a full season of youth baseball, serving 375 children in our local community ages 4 to 15. We provided 7 scholarships to players with financial need. We conducted weekly practices, games and tournaments to help develop players physical and social skills. We expanded the area we serve to allow more families to participate and added a junior league division to include ages up to 15 in our league. We had at least one all-star team in machine pitch, Major and Minor League divisions participate in the North Carolina District 5 Championships and our junior league division participated in the Little League International State tournament. In addition, we were named the recipient of the 2025 Carl E. Stotz Little League Community of the Year Award focused on honoring a league that creates a player-centric culture and is aligned with the goals of the Little League International Strategic Plan. Eligible leagues will carry some, if not all, of the following traits: inclusive, diverse, softball/female participation, high-quality experience, meets the needs of underserved communities, removes barriers of entry, etc.

Operating model

Revenue model
Earned-program. 91% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 11.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 41; 41st 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: 1.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 28.7% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $81K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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 — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.