Sutter Area Little League

Nonprofit profile at a glance

EIN
942552919
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Sutter, CA, USA
Phone
5306351183
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$204,072
Expenses
$177,714
Assets
$114,894
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CHARLES KESSLER (President)
  • JEFF SMITH (Vice President)
  • LESLEY O'NEAL (Vice President)

People named in this filing

  • CHARLES KESSLER (President)
  • JEFF SMITH (Vice President)
  • LESLEY O'NEAL (Vice President)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sutter Area Little League's mission is to promote, develop, and voluntarily support all individuals who participate in Little League Baseball. Through proper guidance and exemplary leadership, Sutter Area Little League helps youth develop qualities of citizenship, discipline, teamwork, and physical well-being. By promoting the values of character, courage, and loyalty, the Sutter Area Little League Baseball program is designed to develop responsible and well-rounded citizensnot just athletes. Boys and girls ages 414 from the community are encouraged to participate in the baseball and softball programs. No child who wishes to participate in Sutter Area Little League is denied the opportunity, regardless of skill or ability.

What it reported doing in 2025

The organization coordinates and supervisors youth baseball and softball for approximately 700 young people and 50 teams per year.

Operating model

Revenue model
Earned-program. 79% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.6%; rating input score 63
  • Program expense ratio: 71.9%; rating input score 72
  • Fundraising efficiency: $0.04 raised per $1 spent on fundraising; rating input score 3; 3rd 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; 8th 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: 12.9%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 30.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 27% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 46.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 62.6% of revenue deployed · 71.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $128K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2024 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.