North Park Little League
Legal name: North Park Little League Baseball Inc
Nonprofit profile at a glance
- EIN
- 208459268
- IRS 990 coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2020
- Location
- San Diego, California, US
- Phone
- 6195175965
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $237,199
- Expenses
- $172,758
- Assets
- $210,073
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- GREG SPIELMAN (PRESIDENT)
- BRENT FOSNAUGHT (VICE PRESIDENT)
People named in this filing
- GREG SPIELMAN (PRESIDENT)
- BRENT FOSNAUGHT (VICE PRESIDENT)
- Adam Siner (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of North Park Little League is to provide a safe, fun, and educational youth baseball experience for children in the North Park community, fostering teamwork, sportsmanship, and personal growth.
What it reported doing in 2024
2024 Fall Baseball Season with North Park Little League The Fall Baseball season is run and administered in coordination with District 33. Rules and season match-ups are co-ordinated by the District 33 Fall Ball Administrator. The 2024 Fall Baseball season dates have not yet been officially announced by District 33. The season generally runs for 10-11 weeks with games on Sundays starting the second Sunday in September and continues until the weekend before Thanksgiving in November. We will send out communication as soon as we know more!
Operating model
- Revenue model
- Earned-program. 67% of the money available for current operations came from fees and other program revenue.
- 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: 74
- Transparency & Controls: 100
- Accountability: 12
- Sustainability: 69
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.8%; rating input score 73
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 27.2%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 1.22; rating input score 46; 46th 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: 57.6% per year; rating input score 100; 96th percentile among comparable filings
- Revenue growth: 23.6% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 42.6% per year; rating input score 100; 95th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 72.8% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 122 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $173K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.