Little League Baseball Inc

Nonprofit profile at a glance

EIN
330385401
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
San Diego, CA, USA
Phone
6192457331
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$47,035
Expenses
$33,383
Assets
$27,481

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Monica Navarro (President)
  • Kevin Kirberger (Vice President)

People named in this filing

  • Monica Navarro (President)
  • Maria De La Cruz (Treasurer)
  • Kevin Kirberger (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

Chollas Lake Little League is a volunteer-run, chartered member of Little League Baseball, Inc. (California District 33) whose mission is to promote, develop, and supervise organized youth baseball in the Chollas Lake community of San Diego, teaching sportsmanship, teamwork, and discipline so that participants grow into healthy, engaged citizens

What it reported doing in 2024

Operated a chartered Little League baseball program in California District 33 serving youth in the Chollas Lake area of San Diego. Conducted fall and spring seasons across T-Ball, Minors, Majors, and Juniors divisions, hosted the annual Cactus Tournament, and fielded All-Star teams for district tournament play. Activities included volunteer coaching, umpiring, player safety programs, and maintenance of the league's fields at Chollas Lake.

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 - 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: 76
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 93.4%; rating input score 93

Transparency & Controls

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

Sustainability

  • Operating margin: 29%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 41; 41st 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: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 66.3% of revenue deployed · 93.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 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.

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

  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.