Little League Baseball Inc 3460311 Elkton Community Little League

Nonprofit profile at a glance

EIN
222501429
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
Elkton, VA, USA
Phone
5402988929
Rating
59
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$58,158
Expenses
$44,266
Assets
$112,363

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jonathan Sipe (President)
  • Torry Lompton (Vice-President)

People named in this filing

  • Jonathan Sipe (President)
  • Torry Lompton (Vice-President)
  • Clairen Sipe (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

Little league is an international non-profit recreational sports program for children

What it reported doing in 2024

In the last fiscal year the Elkton Little league had 340 players between the ages of 4 and 16 who participated in 35 teams. The league promotes the game of baseball in the community. Volunteers maintain the facilities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 26
  • Transparency & Controls: 100
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.7%; rating input score 42
  • Program expense ratio: Limited

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: 23.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 71; 71st 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: 2.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 41.7% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2011 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 42/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.