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Lewiston Little League Playground

EIN 01-0286479 · Lewiston, ME

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedThe short tax form does not cover thisImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

LEWISTON LITTLE LEAGUE PLAYGROUND (FORMERLY ELLIOT AVE PLAYGROUND) IS AN ORGANIZATION FOR WHICH BOYS AND GIRLS FROM AGES OF 4-15 CAN PARTICIPATE IN THE SPORTS OF BASEBALL AND SOFTBALL. LOCAL DIRECTORS, COACHES AND OTHER VOLUNTEERS PROVIDE LEADERSHIP, GUIDANCE, TRAINING, AND COACHING TO PARTICIPATING PLAYERS. ACTIVITIES TAKE PLACE AT OUR FACILITIES AT 9 JACQUELINE AVENUE AND 20 MARTIN DRIVE IN LEWISTON. GAMES AND PRACTICES TAKE PLACE AT OTHER LOCAL FIELDS AND FACILITIES AS WELL. THE ORGANIZATION FOCUSES 100 PERCENT OF TOTAL TIME ALLOCATION OF AVAILABLE TIME TOWARD THE AFOREMENTIONED PRIMARY ACTIVITIES. 100 PERCENT OF FUNDING COMES FROM PLAYER REGISTRATIONS AND DONATIONS FROM LOCAL RESIDENTS AND BUSINESSES. ALL EXPENSES ARE FOR COSTS, MAINTENANCE, IMPROVEMENTS, UPKEEP, AND UTILITIES DIRECTLY RELATED TO THE PRIMARY OBJECTIVES OF THE ORGANIZATION. THE ORGANIZATION OPERATES AND HAS ALWAYS RELIED 100 PERCENT ON VOLUNTEERS SO THERE IS ZERO PAYROLL.

Income
$76,756
Spending
$44,341
Reserves
17.3 months of spending
Largest source of income
donations and private grants, 75%

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $29,507 spent. OPERATION OF YOUTH BASEBALL AND SOFTBALL LEAGUE THAT SERVES OVER 300 BOYS AND GIRLS FROM THE AGES OF 4-15.

Source: Form 990EZ for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on February 15, 2021 for not filing returns for three years, and reinstated on September 15, 2022.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2022.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.