Little League Baseball Inc

Nonprofit profile at a glance

EIN
942348262
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2008
Location
San Jose, CA, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$244,414
Expenses
$209,612
Assets
$223,552
Liabilities
$0

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

Leadership & pay

31 people listed

Executive titles in this filing

  • Rex Wonnell (Vice President)
  • Katie Parker (President)

People named in this filing

  • Casey Roberts (Info Officer)
  • Claire Longoria (Treasurer)
  • Danielle Moore (Player Agent)

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

Branham Hills Little League is a non-profit organization run solely bydedicated volunteers.Branham Hills Little League will provide a healthy environment for theyouth of our community to play ball, meet new friends and build self-confidence and self-esteem. Our focus is to encourage participation, develop character and discipline, promote teamwork, and advocate citizenshipand community pride. We will strive to provide quality instruction in thedevelopment of baseball/softball skills, sportsmanship, honesty, loyalty, courage, competitiveness and fair play. Branham Hills Little League iscommitted to enriching the lives of our youth and fostering a love of thegame.

What it reported doing in 2024

Provide a healthy environment for the youth of our community to play ball and develope skills, sportsmanship, competitiveness and fair play.

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 a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $4.8 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.2%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 42; 42nd 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: 9.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 72.9% of spending went to programs
  • Governance: 0 of 31 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $153K in reported program spending
  • Leadership: top reported pay $0 · 31 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2021 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.