Little League Baseball Inc

Nonprofit profile at a glance

EIN
561276279
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Charlotte, NC, USA
Phone
9807217908
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$1,019,534
Expenses
$441,690
Assets
$555,870
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

24 people listed

Executive titles in this filing

  • Rich Little (President, Executive Committee, Board Member)

People named in this filing

  • Rich Little (President, Executive Committee, Board Member)
  • Robert Griffin (Executive Committee, Board Member)
  • Paxton Hollar (Safety Officer, Exec. Cmte, Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

MPTLL is a local Little League organization serving the South Charlotte area. MPTLL provides a youth baseball and softball experience for over 700 local boys and girls. Additionally, we provide scholarships to over 150 low income children that could not otherwise afford to play youth sports so that they will have an opportunity to learn baseball and all of the life lessons that come with participating in organized youth sports.

What it reported doing in 2023

Major program service is to provide youth in the Charlotte area an opportunity to participate in regular season, tournament, and all-star baseball and softball teams. We provide this service to over 900 children in the South Charlotte, NC area, including over 100 children from low income neighborhoods that would not be able to play youth baseball without scholarship assistance. Our revenues originate mainly through registration fees paid by families and sponsor fees obtained from local businesses to sponsor teams, signage, and scoreboards at our complex of fields

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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 79
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.3%; rating input score 43
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 56.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: -9.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 43.3% of revenue deployed · 100% of spending went to programs
  • Governance: 24 of 24 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $442K in reported program spending
  • Leadership: top reported pay $0 · 24 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2017 to 2023
  • 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 43/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.