Little League Baseball Inc Lewisburg Little League

Nonprofit profile at a glance

EIN
237259163
IRS 990-EZ coverage
2014–2023
Forms available
Form 990-EZ 2023, Form 990-N 2022
Location
Selinsgrove, PA, USA
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$52,839
Expenses
$45,440
Assets
$45,492

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Eric Kennedy (President)

People named in this filing

  • Eric Kennedy (President)
  • Julie Rockey (Secretary)
  • Tom McKee (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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lewisburg Little League is a member of Little League Baseball and Softball the first organized youth sports program in the world. As a part of Little League we offer baseball and softball programs for boys and girls ages 4 to 16. Lewisburg Little League is focused on providing an opportunity for children to learn life skills like leadership sportsmanship and teamwork.

What it reported doing in 2023

We purchased appropriate equipment as needed for safety of our athletes.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.2%; rating input score 62
  • Program expense ratio: 72.3%; rating input score 72

Transparency & Controls

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

Sustainability

  • Operating margin: 14%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 46; 46th 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: -9.2% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -5.4% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 62.2% of revenue deployed · 72.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2014 to 2023
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.