Civic Intelligence

District 28 Little League Baseball

EIN 33-0606586 • 501(c)3 • Murrieta, CA

Pub. 78 Eligible

Profile

Provide a supervised program of competitive sports for youth and to promote good citizenship in youth.

26845 Jefferson AvenueMurrieta, CA 92562

www.cad28ll.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

95th percentile

76%

Higher net margin than 95% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$41,813

Up $10,502 (+34%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$41,813

Up $10,502 (+34%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin95th percentile

Revenue

Up

$48,403

Up $12,743 (+36%) from 2024

Expenses

Down

$11,740

Down $14,840 (-56%) from 2024

Net Income

Up

$36,663

Up $27,583 (+304%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2023: $22,231Liabilities 2023: $0Net Assets 2023: $22,2312023Assets 2024: $31,311Liabilities 2024: $0Net Assets 2024: $31,3112024Assets 2025: $41,813Liabilities 2025: $0Net Assets 2025: $41,8132025

Highlighted filing

2025

Assets$41,813
Liabilities$0
Net Assets$41,813
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60K$40K$20K$0Revenue 2023: $23,015Expenses 2023: $17,546Net Income 2023: $5,4692023Revenue 2024: $35,660Expenses 2024: $26,580Net Income 2024: $9,0802024Revenue 2025: $48,403Expenses 2025: $11,740Net Income 2025: $36,6632025

Highlighted filing

2025

Revenue$48,403
Expenses$11,740
Net Income$36,663
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$41,813
Liabilities
$0
Net assets
$41,813
Revenue
$48,403
Expenses
$11,740
Net income
$36,663
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$41.8$0.00$41.8$48.4$11.7$36.7
2024Detailed filing. Detailed filing data is available for this year.$31.3$0.00$31.3$35.7$26.6$9.08
2023Detailed filing. Detailed filing data is available for this year.$22.2$0.00$22.2$23.0$17.5$5.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$48,403
Mission and Program Overview

Mission

Provide a supervised program of competitive sports for youth and to promote good citizenship in youth.

Program Services

DescriptionGrantsExpenses
ORGANIZED FOR THE OVERSIGHT AND MANAGEMENT OF LITTLELEAGUE ORGANIZATIONS IN RIVERSIDE COUNTY, CA BENEFITINGYOUTH BASEBALL AND SOFTBALL PLAYERS$0$11,740
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD PICENODistrict AdministratorPT$0--
MARCO FRIASSafety Officer-$0--
LEO AKERSChief Umpire-$0--
LISA BALLARDAsst District Administrator-$0--
STEPHEN DUNCANAsst District Administrator-$0--
JD HARKEYPlayer Agen-$0--
TOHIMI MINAMITreasurer-$0--
VON PICENOSecretary-$0--
ALBERT SUMAYAAsst Chief Umpire-$0--
Filing and Contact Details

Filer

Filer Name
District 28 Little League Baseball
EIN
33-0606586
Phone
9515159400
Address
26845 JEFFERSON AVENUE, MURRIETA, CA 92562

Signing Officer

Name
Toshimi Minami
Title
Treasurer
Phone
9515159400
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Christopher Watkins Tax Services
Address
180 Exeter Way, Corona, CA 92882
Preparer
Christopher Watkins
Phone
9512834587
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Miscellaneous revenue 2075.”

Form 990EZ, Part I, Line 16

“TRAVEL EXPENSES 2630.”

Form 990EZ, Part I, Line 16

“DONATIONS 5000.”

Form 990EZ, Part I, Line 16

“MEAL EXPENSES 1612.”

Form 990EZ, Part I, Line 16

“Professional fees and taxes 1098.”

Form 990EZ, Part I, Line 16

“ADVERTISING 62.”

Form 990EZ, Part I, Line 16

“UMPIRE EQUIPMENT 868.”

Form 990EZ, Part I, Line 16

“VEHICLE EXPENSES 47.”

Form 990EZ, Part I, Line 16

“SUPPLIES 400.”

Raw XML Appendix203 raw XML fields

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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DISTRICT ADMINISTRATOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASST DISTRICT ADMINISTRATOR
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.cad28ll.org/
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS REVENUE 2075.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAVEL EXPENSES 2630.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DONATIONS 5000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEAL EXPENSES 1612.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum09515159400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
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ReturnHeader/Filer/PhoneNum09515159400
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ReturnHeader/ReturnTs02025-12-16T19:04:16-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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