Little League Baseball Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
BOCA RATON LITTLE LEAGUE ("BRLL") IS CHARTERED THROUGH LITTLE LEAGUE INTERNATIONAL AS A 100% VOLUNTEER, NON-PROFIT ORGANIZATION INTENDED TO GIVE KIDS FROM AGES 6 - 16 THE OPPORTUNITY TO PLAY LITTLE LEAGUE BASEBALL THROUGH POSITIVE COACHING, PRACTICE, AND COMPETITION, PLAYERS BUILD SKILLS, CONFIDENCE, AND FRIENDSHIPS.
- Income
- $508,145
- Spending
- $402,106
- Spent on programs
- 85%
- Reserves
- 11.2 months of spending
- Largest source of income
- fees for its services, 75%
- Employees
- 6
- Volunteers
- 150
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.
Reserves
28 of 35Spendable reserves would cover 11.2 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 21% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
15 of 1585% 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.
Independent board
25 of 2514 of 14 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
0 of 7Reports no 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
6 of 15Its accounts were not audited or reviewed by an independent accountant.
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 (1)
- $343,577 spent. BRLL RUNS TWO ANNUAL SEASONS: FALL ("FALL BALL") AND SPRING, THE OFFICIAL LITTLE LEAGUE INTERNATIONAL SEASON FOR KIDS AGED 6-16 LIVING OR ATTENDING SCHOOL IN BOCA RATON. FALL SEASON RUNS FROM OCTOBER TO MID-DECEMBER, AND SPRING SEASON FROM FEBRUARY TO MID-MAY. THE LEAGUE HAS 5 DIVISIONS (COACH PITCH, MINORS - FLAGLER (AA), MINORS - MIZNER (AAA), MAJORS, INTERMEDIATE, AND SENIORS) AND ABOUT 40 - 45 TEAMS PARTICIPATE ANNUALLY. BRLL ALSO OFFERS FAMILIES CHANCES TO VOLUNTEER BY UMPIRING GAMES, WORKING CONCESSIONS, AND ORGANIZING EVENTS. FOR THE 2024-2025 SEASON, THERE WERE APPROXIMATELY 150 VOLUNTEERS.
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 October 13, 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 October 13, 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 October 13, 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 October 13, 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 October 13, 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 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.