Civic Intelligence

Naperville Little League Inc

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.

530 West 5th AvenueNaperville, IL 60563

www.nllb.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.25x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.26x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

60th percentile

9.7%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$105,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

3.3%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $322,472Liabilities 2016: $2,647Net Assets 2016: $319,8252016Assets 2017: $416,267Liabilities 2017: $6,392Net Assets 2017: $409,8752017Assets 2018: $490,720Liabilities 2018: $1,818Net Assets 2018: $488,9022018Assets 2019: $413,089Liabilities 2019: $33,210Net Assets 2019: $379,8792019Assets 2020: $476,274Liabilities 2020: $46,192Net Assets 2020: $430,0822020Assets 2021: $582,400Liabilities 2021: $70,538Net Assets 2021: $511,8622021Assets 2022: $628,673Liabilities 2022: $73,120Net Assets 2022: $555,5532022Assets 2023: $542,930Liabilities 2023: $126,390Net Assets 2023: $416,5402023Assets 2024: $486,991Liabilities 2024: $135,709Net Assets 2024: $351,2822024Assets 2025: $536,412Liabilities 2025: $135,258Net Assets 2025: $401,1542025

Highlighted filing

2025

Assets$536,412
Liabilities$135,258
Net Assets$401,154

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2016: $426,731Expenses 2016: $396,898Net Income 2016: $29,8332016Revenue 2017: $484,676Expenses 2017: $394,626Net Income 2017: $90,0502017Revenue 2018: $496,462Expenses 2018: $417,435Net Income 2018: $79,0272018Revenue 2019: $401,723Expenses 2019: $511,750Net Income 2019: -$110,0272019Revenue 2020: $401,166Expenses 2020: $350,378Net Income 2020: $50,7882020Revenue 2021: $546,810Expenses 2021: $465,030Net Income 2021: $81,7802021Revenue 2022: $545,383Expenses 2022: $501,692Net Income 2022: $43,6912022Revenue 2023: $520,963Expenses 2023: $659,976Net Income 2023: -$139,0132023Revenue 2024: $495,673Expenses 2024: $560,931Net Income 2024: -$65,2582024Revenue 2025: $512,202Expenses 2025: $462,330Net Income 2025: $49,8722025

Highlighted filing

2025

Revenue$512,202
Expenses$462,330
Net Income$49,872

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$532,910
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
LISA O'REARDirector of Baseball OperationsFT$105,000$105,000

Board Members and Trustees

NameTitle
Doug SpitlerPresident
Eddie AdamsDirector
Jim MeurerDirector
Joe SicilianoDirector
Michael GonzagaDirector
Stefan RandDirector
Jeff ScheuermanTreasurer
Ed LynchVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$50
Program Service Revenue
$503,313
Investment Income
$8,839
Other Revenue
$0
All Other Contributions
$50
Change in Net Assets
$49,872

Audited Revenue Reconciliation

Revenue per Audited Statements
$512,202
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$512,202
Total Revenue per Form 990
$512,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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

Form 990, Part VI, Section A, Line 4

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.

Form 990, Part VI, Section A, Line 6

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.

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the president and treasurer of the organization prior to filing.

Form 990, Part VI, Section C, Line 19

All documents are available upon request

Filing and Contact Details

Filer

Filer Name
Naperville Little League Inc
EIN
36-6112768
Phone
6304209020
Address
530 WEST 5TH AVENUE, NAPERVILLE, IL 60563

Signing Officer

Name
Doug Spitler
Title
President
Phone
6304209020
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Spitler
Formed
1952
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
450

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
15303 S 94TH AVE STE 200, ORLAND PARK, IL 60462
Preparer
Stephanie Lew
Phone
7083496999
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Naperville little league expanded the sandlot program to include ages 5 and 6.

Form 990, Part IX, Line 11G

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.

Financial Statement Notes

PART X, LINE 2:

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.

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IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01046
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01032
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt021349
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01032
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02641739
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0512202
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BASED 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/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0512202
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0512202
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0462330
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAPERVILLE LITTLE LEAGUE EXPANDED THE SANDLOT PROGRAM TO INCLUDE AGES 5 AND 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2THERE 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/ExplanationTxt3FOR 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/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE 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/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
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