Little League Baseball Inc
Nonprofit profile at a glance
- EIN
- 752528308
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-N 2010
- Location
- Midland, TX, USA
- Phone
- 4329343194
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $372,789
- Expenses
- $269,520
- Assets
- $912,409
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- Nikki Leatherwood (President)
People named in this filing
- Mikanna Baker (Board Member)
- Dallas Golden (VP)
- Nikki Leatherwood (President)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
All program revenue is for the purpose of equipping a baseball & softball program for school kids ages 5 thru 14 in the Greenwood area. The program provides the opportunity to play regulated T-ball, baseball and softball. All fundraising revenue is also used to maintain the grounds keeping and utilities on the property year-round. The 2024-2025 season was successful in raising funds to maintain the grounds, pay for the utilities and provide recreational activities for the youth in the area.
What it reported doing in 2024
All program revenue is for the purpose of equipping a baseball program to give school kids ages 5 to 14 the opportunity to play regulated baseball and softball. The program is available to over 800 boys and girls in the Greenwood area. All proceeds from fundraising activities are solely for the purpose of the little league program, field maintenance and electricity all year round. The land was donated in 2006 to the league for the sole purpose of building little league fields for the kids. Over the years volunteers have constructed 5 baseball fields, a concession building, installed a water line and sprinkler system, planted sod, installed a Musco lighting system and covered spectator seating, and paved the parking lot. This program is dependent on volunteers. In 2021 a playground was built on the complex, through donations additional baseball fields have been constructed, along with an added parking lot and batting cages. All the proceeds from player fees and fundraising by selling t-shirts, concession sales, sign sponsorships are for the sole purpose of the program and the maintenance of the Greenwood Little League property.
Operating model
- Revenue model
- Other-operating. 66% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 83
- Accountability: 70
- Sustainability: 77
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.2%; rating input score 76
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd 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: 27.7%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 3.39; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 16.5% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
Details
- Where the money goes: 76.2% of revenue deployed · 100% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $270K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 39 of 40 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 11 filing years from 2014 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.