Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 36-6112768 • 501(c)3 • Naperville, IL
Profile
Naperville little league is a program of service to youth. The organization is geared to provide an outlet of healthful activity and training under good leadership and accomplishes this mission by providing baseball programs for children aged 7-14 in naperville and neighboring communities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 20.5% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$536,412
Up $49,421 (+10%) from 2024
Liabilities
Down$135,258
Down $451 (-0.3%) from 2024
Net Assets
Up$401,154
Up $49,872 (+14%) from 2024
Revenue
Up$512,202
Up $16,529 (+3.3%) from 2024
Expenses
Down$462,330
Down $98,601 (-18%) from 2024
Net Income
Up$49,872
Up $115,130 (+176%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Naperville little league is a program of service to youth. The organization is geared to provide an outlet of healthful activity and training under good leadership and accomplishes this mission by providing baseball programs for children aged 5-14 in naperville and neighboring communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $471,051 | $518,921 | ▲ $47,870 |
| Cash and Non-Interest-Bearing Accounts | $12,800 | $14,351 | ▲ $1,551 |
| Total Assets | $486,991 | $536,412 | ▲ $49,421 |
| Other Assets Total | $3,140 | $3,140 | → $0 |
| Liabilities | |||
| Deferred Revenue | $123,401 | $117,890 | ▼ $5,511 |
| Accounts Payable and Accrued Expenses | $12,308 | $17,368 | ▲ $5,060 |
| Total Liabilities | $135,709 | $135,258 | ▼ $451 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $351,282 | $401,154 | ▲ $49,872 |
| Total Net Assets Fund Balance | $351,282 | $401,154 | ▲ $49,872 |
| Total Liabilities and Net Assets / Fund Balance | $486,991 | $536,412 | ▲ $49,421 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| LISA O'REAR | Director of Baseball Operations | FT | $105,000 | $105,000 |
| Name | Title |
|---|---|
| Doug Spitler | President |
| Eddie Adams | Director |
| Jim Meurer | Director |
| Joe Siciliano | Director |
| Michael Gonzaga | Director |
| Stefan Rand | Director |
| Jeff Scheuerman | Treasurer |
| Ed Lynch | VP/secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $343,537 |
| Salaries, Compensation, and Employee Benefits | $118,793 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $99,000 | $11,000 | - | $110,000 |
| Fees for Services Other | $62,265 | $1,811 | - | $64,076 |
| Fees for Services Accounting | $28,166 | $4,970 | - | $33,136 |
| Occupancy | $27,516 | $1,448 | - | $28,964 |
| Advertising | $15,342 | - | - | $15,342 |
| Insurance | $10,669 | - | - | $10,669 |
| All Other Expenses | $10,413 | - | - | $10,413 |
| Payroll Taxes | $7,914 | $879 | - | $8,793 |
| Office Expenses | $6,756 | $1,544 | - | $8,300 |
| Other Expenses | $5,535 | - | - | $5,535 |
| Travel | $2,218 | - | - | $2,218 |
| Total Functional Expenses | $440,678 | $21,652 | $0 | $462,330 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $462,330 |
| Total Expenses per Audited Statements | $462,330 |
| Total Expenses per Form 990 | $462,330 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization's constitution was updated for changes in the make up of the board of directors and for compensation of directors, officers, and members of the local league.”
“There are three classes of members: (1) player members - any player candidate meeting the requirements of little league regulation iv shall be eligible to compete for participation. Player members shall have no rights, duties or obligations in the management or in the property of the local league. (2) regular members - any adult person actively interested in furthering the objectives of the local league may become a regular member upon election and payment of dues. Only regular members in good standing (migs) are eligible to vote at general membership meetings. All officers, board members, committee members, managers, coaches, adult umpires, and other elected or appointed officials must be migs. (3) honorary members - any person may be elected as honorary member by the unanimous vote of all directors present at any duly held meeting of the board of directors but shall have no rights, duties or obligations in the management or in the property of the local league. Any such appointees' term will terminate at the end of the league's calendar year.”
“For the purposes of the election of members to the board, a minimum of 60 ballots must be cast by members in good standing (migs) for a valid election. Note that is the total of 60, not for any one candidate. If there is a tie vote for the last position between 2 or more candidates, voting will be reopened for a 3-day period with the appropriate candidates listed. The ballots will be sent to the migs that submitted valid ballots originally. If a tie still exists, those elected to the board shall determine the winner via secret ballot.”
“The form 990 is reviewed by the president and treasurer of the organization prior to filing.”
“All documents are available upon request”
“Naperville little league expanded the sandlot program to include ages 5 and 6.”
“Outside services: program service expenses 10,262. Management and general expenses 1,811. Fundraising expenses 0. Total expenses 12,073. Umpire fees: program service expenses 52,003. Management and general expenses 0. Fundraising expenses 0. Total expenses 52,003.”
“Based on the evaluation of the organization's tax positions, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended september 30, 2025 and 2024.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12308 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17368 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | NAPERVILLE LITTLE LEAGUE IS A PROGRAM OF SERVICE TO YOUTH. THE ORGANIZATION IS GEARED TO PROVIDE AN OUTLET OF HEALTHFUL ACTIVITY AND TRAINING UNDER GOOD LEADERSHIP AND ACCOMPLISHES THIS MISSION BY PROVIDING BASEBALL PROGRAMS FOR CHILDREN AGED 5-14 IN NAPERVILLE AND NEIGHBORING COMMUNITIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 15342 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 15342 |
| IRS990/AllOtherContributionsAmt | 0 | 50 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10413 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10413 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JEFF SCHEUERMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6304520104 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 530 WEST 5TH AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NAPERVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60563 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 12800 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 14351 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 50 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8839 |
| IRS990/CYOtherExpensesAmt | 0 | 343537 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 503313 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49872 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 118793 |
| IRS990/CYTotalExpensesAmt | 0 | 462330 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 512202 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 123401 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 117890 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | NAPERVILLE LITTLE LEAGUE IS A PROGRAM OF SERVICE TO YOUTH. THE ORGANIZATION IS GEARED TO PROVIDE AN OUTLET OF HEALTHFUL ACTIVITY AND TRAINING UNDER GOOD LEADERSHIP AND ACCOMPLISHES THIS MISSION BY PROVIDING BASEBALL PROGRAMS FOR CHILDREN AGED 5-14 IN NAPERVILLE AND NEIGHBORING COMMUNITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 440678 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4970 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 28166 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 33136 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1811 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 62265 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 64076 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DOUG SPITLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ED LYNCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | EDDIE ADAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF SCHEUERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIM MEURER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOE SICILIANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL GONZAGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | STEFAN RAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LISA O'REAR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 105000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VP/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR OF BASEBALL OPERATIONS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1952 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 532910 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 20708 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10669 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10669 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 8839 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8839 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 38 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 20708 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NAPERVILLE LITTLE LEAGUE IS A PROGRAM OF SERVICE TO YOUTH. THE ORGANIZATION IS GEARED TO PROVIDE AN OUTLET OF HEALTHFUL ACTIVITY AND TRAINING UNDER GOOD LEADERSHIP AND ACCOMPLISHES THIS MISSION BY PROVIDING BASEBALL PROGRAMS FOR CHILDREN AGED 5-14 IN NAPERVILLE AND NEIGHBORING COMMUNITIES. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 351282 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 401154 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 351282 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 401154 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1448 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 27516 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 28964 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1544 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6756 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8300 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3140 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3140 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TOURNAMENT AND CLINICS |
| IRS990/OtherExpensesGrp/Desc | 1 | FIELD MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | TROPHIES AND PLAQUES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 64290 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 61994 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 38600 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5535 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 64290 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61994 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 38600 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5535 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 11000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 99000 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 110000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 879 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7914 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8793 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DOUG SPITLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711210 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REGISTRATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIP FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 462238 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 41075 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 462238 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 41075 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 45 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7023 |
| IRS990/PYOtherExpensesAmt | 0 | 448196 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 488605 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -65258 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 112735 |
| IRS990/PYTotalExpensesAmt | 0 | 560931 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 495673 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49872 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 503313 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 471051 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 518921 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 4845 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 6965 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 11810 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 50 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 45 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 104 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 88 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16680 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 16967 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 29547 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7023 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 347 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 121 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 116 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 37154 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 488605 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 520512 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 545174 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 530014 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2587618 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 7023 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 347 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 121 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 116 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 37154 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01410 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00400 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.97790 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99010 |
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| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 9965 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1290 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1046 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1032 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 21349 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 3171 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 3000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1290 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1046 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1032 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 9539 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 503363 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 488650 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 520616 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 545262 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 546694 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2604585 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 495673 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 520963 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 545383 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 546810 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2641739 |
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| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 462330 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 512202 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 462330 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 512202 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 512202 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 462330 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAPERVILLE LITTLE LEAGUE EXPANDED THE SANDLOT PROGRAM TO INCLUDE AGES 5 AND 6. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION'S CONSTITUTION WAS UPDATED FOR CHANGES IN THE MAKE UP OF THE BOARD OF DIRECTORS AND FOR COMPENSATION OF DIRECTORS, OFFICERS, AND MEMBERS OF THE LOCAL LEAGUE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE THREE CLASSES OF MEMBERS: (1) PLAYER MEMBERS - ANY PLAYER CANDIDATE MEETING THE REQUIREMENTS OF LITTLE LEAGUE REGULATION IV SHALL BE ELIGIBLE TO COMPETE FOR PARTICIPATION. PLAYER MEMBERS SHALL HAVE NO RIGHTS, DUTIES OR OBLIGATIONS IN THE MANAGEMENT OR IN THE PROPERTY OF THE LOCAL LEAGUE. (2) REGULAR MEMBERS - ANY ADULT PERSON ACTIVELY INTERESTED IN FURTHERING THE OBJECTIVES OF THE LOCAL LEAGUE MAY BECOME A REGULAR MEMBER UPON ELECTION AND PAYMENT OF DUES. ONLY REGULAR MEMBERS IN GOOD STANDING (MIGS) ARE ELIGIBLE TO VOTE AT GENERAL MEMBERSHIP MEETINGS. ALL OFFICERS, BOARD MEMBERS, COMMITTEE MEMBERS, MANAGERS, COACHES, ADULT UMPIRES, AND OTHER ELECTED OR APPOINTED OFFICIALS MUST BE MIGS. (3) HONORARY MEMBERS - ANY PERSON MAY BE ELECTED AS HONORARY MEMBER BY THE UNANIMOUS VOTE OF ALL DIRECTORS PRESENT AT ANY DULY HELD MEETING OF THE BOARD OF DIRECTORS BUT SHALL HAVE NO RIGHTS, DUTIES OR OBLIGATIONS IN THE MANAGEMENT OR IN THE PROPERTY OF THE LOCAL LEAGUE. ANY SUCH APPOINTEES' TERM WILL TERMINATE AT THE END OF THE LEAGUE'S CALENDAR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FOR THE PURPOSES OF THE ELECTION OF MEMBERS TO THE BOARD, A MINIMUM OF 60 BALLOTS MUST BE CAST BY MEMBERS IN GOOD STANDING (MIGS) FOR A VALID ELECTION. NOTE THAT IS THE TOTAL OF 60, NOT FOR ANY ONE CANDIDATE. IF THERE IS A TIE VOTE FOR THE LAST POSITION BETWEEN 2 OR MORE CANDIDATES, VOTING WILL BE REOPENED FOR A 3-DAY PERIOD WITH THE APPROPRIATE CANDIDATES LISTED. THE BALLOTS WILL BE SENT TO THE MIGS THAT SUBMITTED VALID BALLOTS ORIGINALLY. IF A TIE STILL EXISTS, THOSE ELECTED TO THE BOARD SHALL DETERMINE THE WINNER VIA SECRET BALLOT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 10,262. MANAGEMENT AND GENERAL EXPENSES 1,811. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,073. UMPIRE FEES: PROGRAM SERVICE EXPENSES 52,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,003. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 1 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 536412 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 486991 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 536412 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 50 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21652 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 440678 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 462330 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 135709 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 135258 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 135709 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 135258 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 401154 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalVolunteersCnt | 0 | 450 |
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