Little League Baseball Inc Scappoose Little League

Nonprofit profile at a glance

EIN
930849752
IRS 990-EZ coverage
2011–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Scappoose, OR, USA
Phone
9705732659
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$64,445
Expenses
$66,636
Assets
$99,327
Liabilities
$8,651

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Aaron Lothrop (President)
  • David Soltero (Vice President)

People named in this filing

  • Aaron Lothrop (President)
  • David Soltero (Vice President)
  • Bethany Rajski (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide youth in the Scappoose, Oregon area with the opportunity to participate in organized baseball and softball in a safe, supportive environment that promotes teamwork, sportsmanship, leadership, and physical fitness, consistent with the principles of Little League Baseball.

What it reported doing in 2025

Scappoose Little League Baseball Inc. provides organized youth baseball and softball programs for children in the Scappoose, Oregon area. The organization operates seasonal leagues, schedules and hosts games and practices, and provides coaching and volunteer oversight to promote teamwork, sportsmanship, and physical fitness. The organization also maintains equipment and helps provide a safe playing environment for participants.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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: 88
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 86.3%; rating input score 86

Transparency & Controls

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

Sustainability

  • Operating margin: -3.4%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 3% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 86.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $57K 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: 4 filing years from 2011 to 2025
  • 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.

  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.