Little League Baseball Inc

Nonprofit profile at a glance

EIN
911317076
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Rochester, WA, USA
Phone
3604703451
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$187,926
Expenses
$150,904
Assets
$124,341

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JAIRUS RICE (PRESIDENT)

People named in this filing

  • JAIRUS RICE (PRESIDENT)
  • VALERIE WARE (SOFTB VICE P)
  • ROY CALICA (VICE PRESIDE)

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

The objective of the local league shall be to positively impact youth and communities using the power of youth baseball and softball to teach life lessons to build stronger individuals and communities. To achieve this objective, the local league will provide a supervised program of baseball and softball consistent with the rules and regulations of little league baseball, incorporated. All directors, officers and members shall consider and incorporate the values of little league: teamwork, community, inclusion, fun, and integrity. The molding of future citizens is of prime importance and the attainment of exceptional athletic skill, or the winning of games is secondary. In accordance with section 501(c)(3) of the federal internal revenue code, the local league shall operate exclusively as a nonprofit educational organization providing a supervised program of competitive baseball and softball games. No part of the net earnings shall benefit any individual or be used in any substantial pa

What it reported doing in 2024

The objective of the local league shall be to positively impact youth and communities using the power of youth baseball and softball to teach life lessons to build stronger individuals and communities. To achieve this objective, the local league will provide a supervised program of baseball and softball consistent with the rules and regulations of little league baseball, incorporated. All directors, officers and members shall consider and incorporate the values of little league: teamwork, community, inclusion, fun, and integrity. The molding of future citizens is of prime importance and the attainment of exceptional athletic skill, or the winning of games is secondary. In accordance with section 501(c)(3) of the federal internal revenue code, the local league shall operate exclusively as a nonprofit educational organization providing a supervised program of competitive baseball and softball games. No part of the net earnings shall benefit any individual or be used in any substantial part to influence legislation or intervene in any political campaign on behalf of any candidate for public office.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.2%; rating input score 51
  • Program expense ratio: 63.8%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.7%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -13.1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 42.3% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 51.2% of revenue deployed · 63.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $96K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.