Civic Intelligence

North Park Little League Baseball Inc

EIN 20-8459268 • 501(c)3 • San Diego, CA

Profile

North Park Little League will provide a healthy environment for the youth of our community. Our focus is to encourage participation develop character and discipline promote teamwork and advocate citizenship and community pride. We will strive to provide quality instruction in the development of baseball skills sportsmanship competitiveness and fair play. North Park Little League is committed to enriching the lives of our youth and fostering a love of the game. CORE VALUES: Sportsmanship Citizenship Character FUNdamentals Positive Attitude. Listen to your coaches. Always play your best.You are tomorrows athletes.Be a good sport.Allow for mistakes.Learn from them.Let players have fun!

2801 B Street 124San Diego, CA 92102

northparklittleleague.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

85th percentile

44%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

31%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$210,073

Up $64,441 (+44%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$210,073

Up $64,441 (+44%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin80th percentile

Revenue

Up

$237,199

Up $56,323 (+31%) from 2024

Expenses

Up

$172,758

Up $53,421 (+45%) from 2024

Net Income

Up

$64,441

Up $2,902 (+4.7%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $27,595Liabilities 2011: $02011Assets 2012: $35,819Liabilities 2012: $02012Assets 2013: $52,670Liabilities 2013: $02013Assets 2014: $28,288Liabilities 2014: $02014Assets 2015: $47,779Liabilities 2015: $02015Assets 2016: $73,005Liabilities 2016: $02016Assets 2017: $81,221Liabilities 2017: $02017Assets 2018: $72,774Liabilities 2018: $02018Assets 2019: $77,172Liabilities 2019: $02019Assets 2020: $80,627Liabilities 2020: $02020Assets 2022: $55,028Net Assets 2022: $55,0282022Assets 2023: $84,095Net Assets 2023: $84,0952023Assets 2024: $145,632Liabilities 2024: $0Net Assets 2024: $145,6322024Assets 2025: $210,073Liabilities 2025: $0Net Assets 2025: $210,0732025

Highlighted filing

2025

Assets$210,073
Liabilities$0
Net Assets$210,073
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $58,531Expenses 2011: $70,269Net Income 2011: -$11,7382011Revenue 2012: $64,920Expenses 2012: $57,023Net Income 2012: $7,8972012Revenue 2013: $73,535Expenses 2013: $56,684Net Income 2013: $16,8512013Revenue 2014: $73,423Expenses 2014: $97,805Net Income 2014: -$24,3822014Revenue 2015: $72,202Expenses 2015: $52,711Net Income 2015: $19,4912015Revenue 2016: $73,783Expenses 2016: $55,057Net Income 2016: $18,7262016Revenue 2017: $70,420Expenses 2017: $62,204Net Income 2017: $8,2162017Revenue 2018: $58,195Expenses 2018: $71,423Net Income 2018: -$13,2282018Revenue 2019: $88,031Expenses 2019: $83,633Net Income 2019: $4,3982019Revenue 2020: $45,531Expenses 2020: $42,076Net Income 2020: $3,4552020Revenue 2022: $109,200Expenses 2022: $80,665Net Income 2022: $28,5352022Revenue 2023: $160,092Expenses 2023: $131,025Net Income 2023: $29,0672023Revenue 2024: $180,876Expenses 2024: $119,337Net Income 2024: $61,5392024Revenue 2025: $237,199Expenses 2025: $172,758Net Income 2025: $64,4412025

Highlighted filing

2025

Revenue$237,199
Expenses$172,758
Net Income$64,441
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$210,073
Liabilities
$0
Net assets
$210,073
Revenue
$237,199
Expenses
$172,758
Net income
$64,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$2.37$1.73$0.64
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$1.81$1.19$0.62
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.84$1.60$1.31$0.29
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.55$1.09$0.81$0.29
2020Summary only. Only limited summary data is available for this year.$0.81$0.00$0.46$0.42$0.03
2019Summary only. Only limited summary data is available for this year.$0.77$0.00$0.88$0.84$0.04
2018Summary only. Only limited summary data is available for this year.$0.73$0.00$0.58$0.71$0.13
2017Summary only. Only limited summary data is available for this year.$0.81$0.00$0.70$0.62$0.08
2016Summary only. Only limited summary data is available for this year.$0.73$0.00$0.74$0.55$0.19
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$0.72$0.53$0.19
2014Summary only. Only limited summary data is available for this year.$0.28$0.00$0.73$0.98$0.24
2013Summary only. Only limited summary data is available for this year.$0.53$0.00$0.74$0.57$0.17
2012Summary only. Only limited summary data is available for this year.$0.36$0.00$0.65$0.57$0.08
2011Summary only. Only limited summary data is available for this year.$0.28$0.00$0.59$0.70$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.1
Gross Receipts
$237,199
Mission and Program Overview

Mission

North Park Little League will provide a healthy environment for the youth of our community. Our focus is to encourage participation develop character and discipline promote teamwork and advocate citizenship and community pride. We will strive to provide quality instruction in the development of baseball skills sportsmanship competitiveness and fair play. North Park Little League is committed to enriching the lives of our youth and fostering a love of the game. CORE VALUES: Sportsmanship Citizenship Character FUNdamentals Positive Attitude. Listen to your coaches. Always play your best.You are tomorrows athletes.Be a good sport.Allow for mistakes.Learn from them.Let players have fun!

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$145,632$210,073▲ $64,441
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$145,632$210,073▲ $64,441
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$145,632$210,073▲ $64,441
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$145,632$210,073▲ $64,441
Total Liabilities and Net Assets / Fund Balance$145,632$210,073▲ $64,441
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Greg SpielmanPresident
Brent FosnaughtVice President
Ryan DeanPlayer Agent
Ray RiveraSecretary
Adam SinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,467
Program Service Revenue
$157,802
Investment Income
$0
Other Revenue
$2,930
All Other Contributions
$25,035
Change in Net Assets
$64,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$152,090$0$0$152,090
Advertising$20,668$0$0$20,668
Total Functional Expenses$172,758$0$0$172,758
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hitathon$40,232$0$0$0
Padres Games$10,835$0$0$0
Total Events$51,067$0$0$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 1

“General membership to corporation required to participate and elect a representative board of directors; board has an executive committee and representatives for functional areas that vote on operations”

Part VI, Section A, Line 6

“VOTING”

Part VI, Section B, Line 11B

“Board presentation and approval”

Part VI, Section C, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
North Park Little League Baseball Inc
EIN
20-8459268
Phone
6195175965
Address
2801 B STREET 124, San Diego, CA 92102

Signing Officer

Name
Adam Siner
Title
Treasurer
Phone
6195407275
Signed
2026-01-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Greg Spielman
Formed
2009
Legal Domicile
CA
Voting Board Members
122
Independent Board Members
0
Employees
0
Volunteers
532
Supplemental Narrative

Additional Explanations

Doing Business As Names

“North Park Little League”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrincipalOfficerNm0GREG SPIELMAN
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IRS990/ProgramServiceRevenueGrp/Desc0SPRING BASEBALL
IRS990/ProgramServiceRevenueGrp/Desc1Snack Bar Team Sales
IRS990/ProgramServiceRevenueGrp/Desc2Fall Ball
IRS990/ProgramServiceRevenueGrp/Desc3Snack Bar Sales - Team Merchandise
IRS990/ProgramServiceRevenueGrp/Desc4NON-VOLUNTEER
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216809
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IRS990/ProgSrvcAccomActy2Grp/Desc0NPLL Snack shack uniform apparel business management training and food service revenues; Completed a renovation of space training and operations during FY. Improved rev gen efficacy and participation
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt056573
IRS990/ProgSrvcAccomActy3Grp/Desc02024 Fall Baseball Season with North Park Little League The Fall Baseball season is run and administered in coordination with District 33. Rules and season match-ups are co-ordinated by the District 33 Fall Ball Administrator. The 2024 Fall Baseball season dates have not yet been officially announced by District 33. The season generally runs for 10-11 weeks with games on Sundays starting the second Sunday in September and continues until the weekend before Thanksgiving in November. We will send out communication as soon as we know more!
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| S.No:, Amount:, Description:| 1, 2930.00, SCHOLARSHIPS|
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part III, line 12
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