Little League Baseball Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The mission of Mountain Top Area Little League is to instill in the youth of our community the ideals of good sportsmanship, honesty, loyalty, courage, and respect for authority and each other. To promote strength of character, mind, and body toward the development of good, decent, and trustworthy citizens. The three 3 Guiding Principals of the league are to: 1. Use baseball/softball as the vehicle by which we implement the objectives of our mission. 2. Emphasis is placed upon teamwork, comradeship, fair play, and skills development while maintaining a fun atmosphere for all participants. 3. Emphasis shall be given to promoting the greatest good for the greatest number of children.
- Income
- $159,691
- Spending
- $168,521
- Reserves
- 2.2 months of spending
- Largest source of income
- fees for its services, 42%
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
Weak: 34 out of 100.
Reserves
10 of 35Spendable reserves would cover 2.2 months of spending.
Debt
10 of 20It owes 44% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
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)
- $151,039 spent. Provided educational and recreational baseball and softball to over 560 boys and girls ranging in ages 7 to 12. Hosted girls 8-9-10 softball tournament and several local travel softball tournaments during the summer.
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
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.