Little League Baseball Inc

Nonprofit profile at a glance

EIN
521225341
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Westminster, CO, USA
Phone
3038750503
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$78,678
Expenses
$67,353
Assets
$39,613

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

Leadership & pay

9 people listed

Executive titles in this filing

  • HALEY PHILLIPS (PRESIDENT)

People named in this filing

  • HALEY PHILLIPS (PRESIDENT)
  • LOREN BROWN (SECRETARY)
  • MARK HOOFNAGLE (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

Primary exempt purpose: the organization's primary exempt purpose is to provide educational and recreational youth baseball and softball programs that promote physical fitness, sportsmanship, teamwork, leadership, discipline, and community involvement for children and families within the local community. The league operates as a nonprofit organization dedicated to offering organized athletic activities in a safe, inclusive, and development-focused environment through volunteer leadership, player instruction, and supervised competition.

What it reported doing in 2024

Youth baseball and softball league operations: the organization operated spring and fall youth baseball and softball leagues for children ages 4-14. Services included player registration, team formation, scheduling, umpiring, uniforms, equipment, lli charter fees, district fees, field usage fees, container storage rental fees, insurance, and organized games and practices. During the fiscal year, approximately 390 player registrations were served, promoting athletic development, teamwork, sportsmanship, and community participation. Each year a special opening day ceremony is open to the community to start the season off on a festive note. During the season, the league has an opportunity to go to a Colorado rockies game, where the players and coaches are allowed to walk around the warning track of the ballfield. The regular season ends in june and there is typically a private pool party for players and their families. This then starts the process of player assessments for the all-star season. There is a slight break at the end of the all-star tournament season and then fall ball starts for the next couple months where concludes in october.

Operating model

Revenue model
Earned-program. 82% 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: 91
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • 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: Limited

Sustainability

  • Operating margin: 14.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 33; 33rd 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: 8.2% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 45.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $67K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 33/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.