Temecula Little League Inc

Nonprofit profile at a glance

EIN
412154896
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Temecula, CA, USA
Phone
9513781140
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$620,266
Expenses
$557,876
Assets
$410,037
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • ERIC SCHEAFER (PRESIDENT)
  • CHRIS LAPAGE (VICE PRESIDENT)

People named in this filing

  • MEGHAN SWITZER (SAFETY OFFICER)
  • TOSHIMI MINAMI (PLAYER AGENT UPPER)
  • VICTOR RAMOS (PLAYER AGENT LOWER)

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

Childrens baseball: this is a little league baseball organization for the benefit of children

What it reported doing in 2024

Umpire fees league membership fees background checks

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 91
  • Accountability: 24
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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; 5th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 10.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 28.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 41.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $558K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.