Little League Baseball Inc

Nonprofit profile at a glance

EIN
521234799
IRS 990-EZ coverage
2012–2025
Forms available
Form 990 2011, Form 990-EZ 2025
Location
Adams, MA, USA
Phone
4138417590
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$37,749
Expenses
$38,544
Assets
$22,691
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL BENSON (PRESIDENT)
  • MARTY DURANT (VICE PRESIDENT)

People named in this filing

  • MICHAEL BENSON (PRESIDENT)
  • ASHLEY STREET (TREASURER)
  • ROBERT BAK (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote sportsmanship and team concepts

What it reported doing in 2025

To promote sportsmanship and team concepts by providing instructional baseball programs serving about 200 children

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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 77.5%; rating input score 77

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 19.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 77.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • 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: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.