Little League Baseball Inc 4470409 Battle Ground Little League

Nonprofit profile at a glance

EIN
510256088
IRS 990-EZ coverage
2018–2024
Forms available
Form 990-EZ 2024
Location
Battle Ground, WA, USA
Phone
3605215962
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$137,274
Expenses
$81,172
Assets
$145,478

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Christopher Ryan Smith (President)
  • James Johnson (Vice President)

People named in this filing

  • Christopher Ryan Smith (President)
  • James Johnson (Vice President)
  • James Strong (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

To provide Little League supplies and equipment and maintain fields for use by Battle Ground Little League teams.

What it reported doing in 2024

Little League baseball for youth.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 82
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.3%; rating input score 31
  • Program expense ratio: 51%; rating input score 51

Transparency & Controls

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

Sustainability

  • Operating margin: 40.9%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 31.3% of revenue deployed · 51% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $41K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Growth: Program expense growth scored 0/100.