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Passes our checks

Little League Baseball Inc

EIN 33-0477769 · Corona, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EASTVALE LITTLE LEAGUE STRIVES TO PROVIDE YOUTH BOYS AND GIRLS THE OPPORTUNITY TO GROW, DEVELOP SKILLS AND LEARN THE FACETS OF BEING PART OF A TEAM THROUGH BASEBALL.

Income
$452,583
Spending
$427,986
Spent on programs
90%
Reserves
6.7 months of spending
Largest source of income
donations and private grants, 65%
Employees
0
Volunteers
26

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

Strong: 93 out of 100. Higher than 77% of charities in its peer group (recreation and sports, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 5% of income.

  • Income trend

    15 of 15

    Income rose 11% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 0 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: 75 out of 100. Higher than 73% of charities in its peer group (recreation and sports, $250k to $1m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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)
  1. $128,113 spent. THE LEAGUE PURCHASES SPECIFIC UNIFORMS AND INCURS COSTS ASSOCIATED WITH THE ALL-STAR TOURNAMENT, IN ADDITION, THE LEAGUE USES MEMBERSHIP FEES TO PURCHASE UNIFORMS FOR EACH TEAM FOR THE REGULAR SEASON
  2. $79,775 spent. LEAGUE PAYS ALL THE FEES ASSOCIATED WITH THE REQUIRED PERMITS AND LIGHTS TO ALLOW ALL PARTICIPANTS THE ABILITY TO PLAY THE GAMES AND PRACTICES ON ASSIGNED FIELDS
  3. $72,444 spent. THE LEAGUE MUST PROVIDE QUALITY UMPIRES AND SCOREKEEPERS TO PRESIDE OVER THE PLAY OF THE PLAYERS TO ENSURE THE SAFETY AND QUALITY OF THE GAMES.
  4. $39,646 spent. THE LEAGUE REWARDS THE WINNERS OF EACH AGE GROUP WITH LEAGUE PATCHES, BANNERS, PICTURES, TROPHIES AND AWARDS AT THE END OF THE SEASON INCLUDING INTRODUCTORY CEREMONY AT OPENING DAY
  5. $38,883 spent. THE LEAGUE PROVIDES EQUIPMENT AND TRAINING MATERIALS SUCH AS BALLS, BATS, CATCHER MASKS, BASES, ETC FOR THE USE OF THE PLAYERS.
  6. $16,913 spent. THE LEAGUE PAYS THE STATE ORGANIZATION FEE AND DISTRICT CHARTER INCLUDING INSURANCE FOR ALL PLAYERS THAT ARE REGISTERED TO PLAY.
  7. $6,036 spent. THE LEAGUE PROVIDES COACHES CLINICS AND VOLUNTEER TRAININGS DURING YEAR TO ASSIST ALL PLAYERS
  8. $3,007 spent. EDDIE GOERLINGER MEMORIAL AND ERHS MUSTANGS SUPPORT

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

  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 October 13, 2026.

  2. 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 October 13, 2026.

  3. 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 October 13, 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 October 13, 2026.

  5. 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 October 13, 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 21, 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.