Civic Intelligence

Little League Baseball Inc

EIN 38-2644798 • 501(c)3 • Fort Gratiot, MI

Profile

Provides baseballsoftball youth progrms

PO Box 595661Fort Gratiot, MI 48059

www.fortgratiotlittleleague.com

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 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

20th percentile

-26%

Higher net margin than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2022

Asset Growth

39th percentile

-9.8%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

3.1%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$130,152

Down $12,159 (-8.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$130,152

Down $12,159 (-8.5%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin20th percentile

Revenue

Up

$64,955

Up $6,748 (+12%) from 2023

Expenses

Up

$77,114

Up $3,492 (+4.7%) from 2023

Net Income

Up

-$12,159

Up $3,256 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$200K$150K$100K$50K$0Assets 2014: $36,892Liabilities 2014: $0Net Assets 2014: $36,8922014Assets 2015: $56,664Liabilities 2015: $0Net Assets 2015: $56,6642015Assets 2016: $78,008Liabilities 2016: $0Net Assets 2016: $78,0082016Assets 2017: $96,821Liabilities 2017: $0Net Assets 2017: $96,8212017Assets 2018: $110,395Liabilities 2018: $0Net Assets 2018: $110,3952018Assets 2019: $131,329Liabilities 2019: $0Net Assets 2019: $131,3292019Assets 2020: $138,025Liabilities 2020: $02020Assets 2021: $146,352Liabilities 2021: $0Net Assets 2021: $146,3522021Assets 2022: $157,726Liabilities 2022: $0Net Assets 2022: $157,7262022Assets 2023: $142,311Liabilities 2023: $0Net Assets 2023: $142,3112023Assets 2024: $130,152Liabilities 2024: $0Net Assets 2024: $130,1522024

Highlighted filing

2024

Assets$130,152
Liabilities$0
Net Assets$130,152
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$100K$50K$0-$50KRevenue 2014: $62,350Expenses 2014: $45,362Net Income 2014: $16,9882014Revenue 2015: $65,860Expenses 2015: $46,088Net Income 2015: $19,7722015Revenue 2016: $67,450Expenses 2016: $46,106Net Income 2016: $21,3442016Revenue 2017: $70,509Expenses 2017: $51,696Net Income 2017: $18,8132017Revenue 2018: $67,946Expenses 2018: $54,372Net Income 2018: $13,5742018Revenue 2019: $71,223Expenses 2019: $50,288Net Income 2019: $20,9352019Revenue 2020: $6,607Expenses 2020: $3,768Net Income 2020: $2,8392020Revenue 2021: $40,710Expenses 2021: $28,527Net Income 2021: $12,1832021Revenue 2022: $56,462Expenses 2022: $45,088Net Income 2022: $11,3742022Revenue 2023: $58,207Expenses 2023: $73,622Net Income 2023: -$15,4152023Revenue 2024: $64,955Expenses 2024: $77,114Net Income 2024: -$12,1592024

Highlighted filing

2024

Revenue$64,955
Expenses$77,114
Net Income-$12,159
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$130,152
Liabilities
$0
Net assets
$130,152
Revenue
$64,955
Expenses
$77,114
Net income
-$12,159
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.65$0.77$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.58$0.74$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.56$0.45$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.41$0.29$0.12
2020Summary only. Only limited summary data is available for this year.$1.38$0.00$0.07$0.04$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.71$0.50$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.68$0.54$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.71$0.52$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.67$0.46$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.66$0.46$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.62$0.45$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Mar 31, 2025
Return Version
2023v6.0
Gross Receipts
$80,914
Mission and Program Overview

Mission

Provides baseball/ softball youth programs.

Provides baseballsoftball youth progrms

Program Services

DescriptionGrantsExpenses
TO PROVIDE AN OPPORTUNITY FOR THE YOUTH LOCATED WITHIN OUR BOUNDARY TO PARTICIPATE IN AN ORGANIZED, ENJOYABLE, AND EDUCATIONAL BASEBALL OR SOFTBALL EXPERIENCE.-$1
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSHUA SPARLINGPresidentPT$0--
DANELLE BOWERSVice President-SoftballPT$0--
DANELLE BOWERSTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Little League Baseball Inc
EIN
38-2644798
Address
PO BOX 595661, FORT GRATIOT, MI 48059

Signing Officer

Name
Joshua Sparling
Title
President
Phone
8105334753
Signed
2025-03-31
Discuss with paid preparer
Yes

Preparer

Firm
Blue Water Tax Service LLC
Address
5460 LAPEER RD, Smiths Creek, MI 48074
Preparer
Karen L Gerspach
Phone
8109822236
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountadjust for depreciation from previo 3,278”

Description of other expenses Part I line 16

“Description amountdepreciation from 4562 3,360advertising 1,203concessions ins 632charter fees 3,667equipment and supplies 17,386trophys and uniforms 40,790depreciation not in expenses adj 2,239”

Raw XML Appendix148 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0DANELLE BOWERS
IRS990EZ/BooksInCareOfDetail/PhoneNum08104349174
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03443 WADHAMS RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NORTH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048049
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0142311
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0130152
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03362
IRS990EZ/CostOfGoodsSoldAmt015959
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12159
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0365
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0142311
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0130152
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-15959
IRS990EZ/GrossReceiptsAmt080914
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0142311
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0130152
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0142311
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0130152
IRS990EZ/OccupancyRentUtltsAndMaintAmt06858
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSHUA SPARLING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DANELLE BOWERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DANELLE BOWERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT-SOFTBALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt069277
IRS990EZ/OtherRevenueTotalAmt03278
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDES BASEBALLSOFTBALL YOUTH PROGRMS
IRS990EZ/PrintingPublicationsPostageAmt0614
IRS990EZ/ProgramServiceRevenueAmt074274
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE AN OPPORTUNITY FOR THE YOUTH LOCATED WITHIN OUR BOUNDARY TO PARTICIPATE IN AN ORGANIZED, ENJOYABLE, AND EDUCATIONAL BASEBALL OR SOFTBALL EXPERIENCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt077114
IRS990EZ/TotalProgramServiceExpensesAmt01
IRS990EZ/TotalRevenueAmt064955
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03362
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01571
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06750
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt074274
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt075246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt066765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt065845
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0287946
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0294696
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077636
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt076994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt068336
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt065914
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05816
IRS990ScheduleA/Total509Grp/TotalAmt0294696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt077636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt076994
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt068336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt065914
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05819
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0294699
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTADJUST FOR DEPRECIATION FROM PREVIO 3,278
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTDEPRECIATION FROM 4562 3,360ADVERTISING 1,203CONCESSIONS INS 632CHARTER FEES 3,667EQUIPMENT AND SUPPLIES 17,386TROPHYS AND UNIFORMS 40,790DEPRECIATION NOT IN EXPENSES ADJ 2,239
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA SPARLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08105334753
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE LEAGUE BASEBALL INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0382644798
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 595661
ReturnHeader/Filer/USAddress/CityNm0FORT GRATIOT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048059
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0834535788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLUE WATER TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05460 LAPEER RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Smiths Creek
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048074
ReturnHeader/PreparerPersonGrp/PhoneNum08109822236
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen L Gerspach
ReturnHeader/ReturnTs02025-04-12T05:54:20-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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