Little League Baseball Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 161 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
TO PROVIDE CHILDREN WITH THE OPPORTUNITY TO PLAY ORGANIZED LITTLE LEAGUE BASEBALL AT AN INSTRUCTIONAL AND COMPETITIVE LEVEL.
- Income
- $658,445
- Spending
- $680,412
- Spent on programs
- 74%
- Reserves
- -1.7 months of spending
- Largest source of income
- fees for its services, 91%
- Employees
- 0
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 33 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 39% of what it owns.
Living within its means
8 of 15Spending exceeded income by 3% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
0 of 1574% of spending went to programs and raising each dollar of donations cost 161 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 88 out of 100.
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 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 (8)
- $235,902 spent. MAINTENANCE OF THE PLAYING FIELDS - THIS IS THE COST OF PAYING FOR THE PROPER LANDSCAPING AND OVERALL MAINTENANCE OF THE LITTLE LEAGUE FIELDS AND COMPLEX.
- $134,999 spent. UNIFORMS AND EQUIPMENT - THIS CONSISTS OF UNIFORMS AND EQUIPMENT NEEDED TO PLAY LITTLE LEAGUE BASEBALL.
- $89,888 spent. COMPLEX EXPENSES - COST OF LIGHTS FOR NIGHT GAMES, WATER FOR LANDSCAPING, WIFI AND GAS FOR COOKING.
- $20,565 spent. INSURANCE - THE LEAGUE IS COVERED FOR LIABILITY INSURANCE AND WORKERS COMPENSATION.
- $14,000 spent. UMPIRES AND CLINICS - THIS IS THE COST OF SUPPLYING THE LITTLE LEAGUE GAMES WITH UMPIRES.
- $8,439 spent. TROPHIES - THE COST OF PROVIDING TROPHIES FOR THE CHILDREN OF THE LEAGUE.
- ADMINISTRATION - THIS CONSISTS OF THE PURCHASE OF THE LITTLE LEAGUE CHARTERS ALONG WITH OTHER EXPENSES RELATED TO THE PLAYING OF LITTLE LEAGUE BASEBALL.
- CLINICS - THE COST FOR PROVIDING THE CHILDREN WITH TEACHING CLINICS IN THE AREA OF BASEBALL.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1967.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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.