San Francisco Little League
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SERVING ALL CHILDREN, PARTICIPATION, WHICH TOTALED APPROXIMATELY 2,000 CHILDREN BETWEEN THE AGES OF 6 TO 18 YEARS OLD IN THE CITY AND COUNTY OF SAN FRANCISCO, PROMOTING AMATEUR BASEBALL ACTIVITIES AND GAMES.
- Income
- $658,721
- Spending
- $652,826
- Spent on programs
- 100%
- Reserves
- 15.1 months of spending
- Largest source of income
- fees for its services, 98%
- Employees
- 0
- Volunteers
- 300
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: 97 out of 100. Higher than 90% of charities in its peer group (recreation and sports, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 15.1 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
12 of 15Income exceeded spending by 1% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
15 of 15100% 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
Fair: 59 out of 100. Higher than 46% of charities in its peer group (recreation and sports, $250k to $1m).
Independent board
25 of 2513 of 13 voting board members are independent.
Conflict of interest policy
0 of 15Reports no 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 (3)
- NONE
- $652,826 spent. NONE
- FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT THE SAN FRANCISCO LITTLE LEAGUE IS OPEN TO ALL YOUTH BETWEEN THE AGES OF 6 AND 18. THE SAN FRANCISCO LITTLE LEAGUE IS A CHARTERED LITTLE LEAGUE ORGANIZATION AND PROVIDES SOFTBALL AND BASEBALL TEAMS AND GAMES IN A VARIETY OF DIFFERENT LEAGUES. THE CHALLANGER DIVISION OFFERS OPPORTUNITIES FOR HANDICAPPED YOUTH. THE SOFTBALL DIVISION IS OPEN TO GIRLS. BASEBALL (AGES 8-12 YEARS) REFERS TO THE ORGANIZED TEAMS FOR YOUTH BASEBALL. WITHIN BASEBALL THERE ARE A VARIETY OF DIFFERENT LEVELS WHICH TEAMS ARE ORGANIZED INTO: FARM, ROOKIE, MINOR AND MAJOR ARE THE DIVISIONS. JUNIOR, BIG LEAGUE AND SENIORS ARE THE DIVISIONS FOR CHILDREN 13-18 WHERE THEY PLAY ON A FULL SIZED FIELD. THE LEAGUE PROVIDES FEE WAIVERS TO ENCOURAGE PARTICIPATION REGARDLESS OF THE FAMILY'S ABILITY TO PAY FOR REGISTRATION. IN ADDITION, THE LEAGUE OFFERS A FULL SPRING SEASON AND A REDUCED FALL VERSION REFERRED TO SIMPLY AS FALL BALL. FALL BALL IS A LOW KEY WAY TO PARTICIPATE AND IS GAME ONLY, NO PRACTICES, A MUCH SHORTER SEASON THAN SPRING BALL. LAST YEAR THE SFLL HAD APPROXIMATELY 1,600 YOUTHS PARTICIPATE IN SPRING BASEBALL AND APPROXIMATELY 400 PARTICIPATE IN FALL BALL. THE LEAGUE IS FUNDED BY A COMBINATION OF REGISTRATION FEES, CHARITABLE DONATIONS FROM BOTH THE PARENTS (ROUGHLY 20%+ MAKE A DONATION), SPONSORS AND CONCESSION FEES FOR SNACKS. THE ORGANIZATION IS ESSENTIALLY 100% VOLUNTEER ORIENTED AND HAD NO EMPLOYEES. FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 REVIEW PRIOR TO FILING.
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? 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 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 May 2001.
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.