Little League Baseball Inc

Nonprofit profile at a glance

EIN
760343646
IRS 990-EZ coverage
2018–2021
Forms available
Form 990 2019, Form 990-EZ 2021
Location
Houston, TX, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$184,107
Expenses
$172,780
Assets
$76,841
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Cody Corley (President)
  • Steve Alves (Vice President of Baseball Operations)
  • Brian Grillo (Vice President of Business Operations)

People named in this filing

  • Cody Corley (President)
  • Stephen Smith (Treasurer)
  • Steve Alves (Vice President of Baseball Operations)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ToprovideproductivefacilitiesandcapabilityforboysandgirlstheopportunitytoparticipateinLittleLeagueBaseball.

What it reported doing in 2021

Operationalcostformaintenanceoffieldsandbuilding, aswellaspaymentsforuniforms, hardware, baseballequipment, essentialservicesinsupportofconductingbaseballgamesthroughouttheyear.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 program spending has grown recently. 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: 49
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.6%; rating input score 48
  • Program expense ratio: 50.8%; rating input score 51

Transparency & Controls

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

Sustainability

  • Operating margin: 6.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 47.6% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 40.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 47.6% of revenue deployed · 50.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2018 to 2021
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.