Little League Baseball Incorporated

What it reported doing in 2024

League operations: born in williamsport, Pennsylvania, in 1939 and alive all over the world today, approximately 2 million children ages 4-16 played little league baseball and softball last year in communities around the world. Little league is more than just a source of community engagement and youth sports. Little league baseball and softball programs serve as powerful vehicles for personal development, shaping character, cultivating lasting friendships, and reinforcing the foundation of community. Local little league programs have long been where thousands of communities come to life. On and off the field, youth playing little league, are offered the opportunity to play, grow, and learn, instilling in them the values of teamwork, inclusion, and community. Since the inception of little league in 1939, local leagues have relied on local fundraising efforts to support the day-to-day operations, from maintaining fields to purchasing uniforms and equipment. Volunteers work tirelessly to ensure the values of the program thrive in communities around the globe. Last year, approximately 6,000 community-based little league programs fielded 130,000 youth baseball and softball teams in more than 80 countries and every state in the united states of america. The administrative and service core of the movement is little league international, a non-profit membership organization that maintains the international program, with headquarters in williamsport, Pennsylvania. Part of the administrative structure includes nine region headquarters and staff in the u.s. And internationally. The dedicated full-time staff provides year-round support for our leagues, volunteers, and players. This support ranges from direct volunteer support both at our facilities and with our staff traveling to our leagues to providing guidelines on child safety and background checks for volunteers, to free digital educational resources that support community-based volunteers in bringing little league to life and welcoming all players to the program. Little league international routinely provides experiences at all of their locations, including special events to provide more opportunities for children to enjoy baseball and softball, as well as in-person educational opportunities for its volunteers. Today, local leagues face new challenges as the participatory nature of youth sports continues to evolve. As little league remains a staple in community sports programming, disparities continue to emerge. Little league international strives to make its program as affordable and accessible as possible by having low affiliation fees, providing free background checks for volunteers, operating a custom insurance program, and identifying support opportunities for partners to impact families, local leagues, and communities. However, local leagues are confronted with the complexities of growing program resources, securing, and ensuring better trained volunteers, reprioritization of municipal recreational facilities, and competing with the traditional and non-traditional youth activities for precious, overscheduled time. As a mission-based, non-profit organization, little league international is dedicated to addressing these global disparities, and fostering worldwide growth, through a concerted focus on philanthropy and social impact. Fundraising is necessary to create more strategic resource development, and impact, allowing little league international to continue to use the power of youth baseball and softball to teach life lessons that build stronger individuals and communities, around the globe.

Financial Efficiency

• Mission deployment rate: 98.5%; rating input score 99
• Program expense ratio: 88.5%; rating input score 88
• Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

• Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Pass
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 16.8%; rating input score 17; 8th percentile among comparable filings
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 96%; rating input score 96; 30th percentile among comparable filings
• Governance controls: 8 of 9 controls in place; rating input score 89
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: Pass
  • Form 990 shared with the board: Fail
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -1.5%; rating input score 25; 25th percentile among comparable filings
• Total-asset coverage ratio: 2.48; rating input score 69; 69th percentile among comparable filings
• Liabilities to assets ratio: 0.24; rating input score 53; 53rd percentile among comparable filings
• Officer compensation ratio: 7.5%; rating input score 32; 32nd percentile among comparable filings

Growth

• Program expense growth: 0.6% per year; rating input score 100; 13th percentile among comparable filings
• Revenue growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings
• Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings