Little League Baseball Inc

Nonprofit profile at a glance

EIN
911787788
IRS 990-EZ coverage
2012–2022
Forms available
Form 990-EZ 2022, Form 990-N 2021
Location
Palermo, CA, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$39,129
Expenses
$47,660
Assets
$1,602

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KEVIN RAYNOR (PRESIDENT)

People named in this filing

  • KEVIN RAYNOR (PRESIDENT)
  • JOSH JACQUOT (VICE PRESIDE)
  • AMBER CARLSON (TREASURER)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote, develop, supervise and voluntarily assist in all lawful ways the interest of those who will participate in little league baseball and softball through proper guidance and exemplary leadership. The little leage program assists youth in developing the qualities of citzenship, discipline, teamwork and physical well being. By espousing the virtues of character courage and loyalty the little league baseball and softball program is designed to develop superior citizens

What it reported doing in 2022

Palermo little league provided playing opportunities for boys and girls ranging in ages from 5 to 15 in various leagues depending on age and skill level. Expenses are incurred to provide equipment and uniforms to participants as well as perform field maintenance and provide umpiring.

Operating model

Revenue model
Membership-supported. 68% of the money available for current operations came from membership dues.
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

STRONG - 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: 98
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.6%; rating input score 96

Transparency & Controls

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

Sustainability

  • Operating margin: -21.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.