Civic Intelligence

Little League Baseball Inc

990 • Fiscal year 2024 • EIN 38-6090373

Oct 01, 2023 to Sep 30, 2024 • Filed on Sep 24, 2025

5848 St Clair HwyEast China, MI 48054

(810) 650-8181

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

49th percentile

3.8%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$797,021

Up $29,294 (+3.8%) from 2023

Net Assets

Up

$787,512

Up $19,785 (+2.6%) from 2023

Liabilities

Up

$9,509

Up $9,509 from 2023

Revenue

Up

$151,886

Up $24,716 (+19%) from 2023

Expenses

Up

$132,101

Up $15,648 (+13%) from 2023

Net Income

Up

$19,785

Up $9,068 (+85%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $483,917Liabilities 2011: $70,0002011Assets 2012: $613,133Liabilities 2012: $193,630Net Assets 2012: $419,5032012Assets 2013: $828,414Liabilities 2013: $447,421Net Assets 2013: $380,9932013Assets 2014: $894,245Liabilities 2014: $389,543Net Assets 2014: $504,7022014Assets 2015: $908,385Liabilities 2015: $327,052Net Assets 2015: $581,3332015Assets 2016: $959,180Liabilities 2016: $264,841Net Assets 2016: $694,3392016Assets 2017: $938,072Liabilities 2017: $179,709Net Assets 2017: $758,3632017Assets 2018: $880,738Liabilities 2018: $0Net Assets 2018: $880,7382018Assets 2019: $833,684Liabilities 2019: $0Net Assets 2019: $833,6842019Assets 2020: $817,240Liabilities 2020: $0Net Assets 2020: $817,2402020Assets 2021: $762,103Liabilities 2021: $0Net Assets 2021: $762,1032021Assets 2022: $757,010Liabilities 2022: $0Net Assets 2022: $757,0102022Assets 2023: $767,727Liabilities 2023: $0Net Assets 2023: $767,7272023Assets 2024: $797,021Liabilities 2024: $9,509Net Assets 2024: $787,5122024Assets 2025: $733,810Liabilities 2025: $6,584Net Assets 2025: $727,2262025

Highlighted filing

2024

Assets$797,021
Liabilities$9,509
Net Assets$787,512

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $161,175Expenses 2011: $89,188Net Income 2011: $71,9872011Revenue 2012: $112,774Expenses 2012: $81,868Net Income 2012: $30,9062012Revenue 2013: $121,799Expenses 2013: $160,307Net Income 2013: -$38,5082013Revenue 2014: $228,727Expenses 2014: $100,877Net Income 2014: $127,8502014Revenue 2015: $219,079Expenses 2015: $142,448Net Income 2015: $76,6312015Revenue 2016: $221,253Expenses 2016: $108,247Net Income 2016: $113,0062016Revenue 2017: $174,152Expenses 2017: $110,128Net Income 2017: $64,0242017Revenue 2018: $97,298Expenses 2018: $142,431Net Income 2018: -$45,1332018Revenue 2019: $78,648Expenses 2019: $125,702Net Income 2019: -$47,0542019Revenue 2020: $63,060Expenses 2020: $79,504Net Income 2020: -$16,4442020Revenue 2021: $74,881Expenses 2021: $130,018Net Income 2021: -$55,1372021Revenue 2022: $104,416Expenses 2022: $109,509Net Income 2022: -$5,0932022Revenue 2023: $127,170Expenses 2023: $116,453Net Income 2023: $10,7172023Revenue 2024: $151,886Expenses 2024: $132,101Net Income 2024: $19,7852024Revenue 2025: $102,640Expenses 2025: $162,926Net Income 2025: -$60,2862025

Highlighted filing

2024

Revenue$151,886
Expenses$132,101
Net Income$19,785
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Sep 24, 2025
Return Version
2023v6.0
Gross Receipts
$152,032
Mission and Program Overview

Mission

Organized baseball and softball program for kids in the community ran by 100% volunteers. We register over 600 kids annually. No child is turned away.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$735,961$726,829▼ $9,132
Cash and Non-Interest-Bearing Accounts$31,766$70,192▲ $38,426
Total Assets$767,727$797,021▲ $29,294
Liabilities
Other Liabilities-$9,509-
Total Liabilities$0$9,509▲ $9,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$767,727$787,512▲ $19,785
Total Net Assets Fund Balance$767,727$787,512▲ $19,785
Total Liabilities and Net Assets / Fund Balance$767,727$797,021▲ $29,294

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$550,411$232,454$782,865
Leasehold Improvements$63,635$170,724$234,359
Equipment$39,997$60,276$100,273
Land$72,786-$72,786
Other Land Buildings-$1,250$1,250
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt KarasLeague President
Matt DistelrathDirector of Baseball
Libby CodyDirector of Softball
Jon ChoppEquipment Manager
Steven FiscelliEquipment Manager
Joe DysmetherGrounds Manager
John TurrellLeague Coaching Coordinator
Holly TatmanLeague Concession Manager
Mandy RomzekLeague Information Officer
Tom BrennerLeague Player Agent
Don EnnisLeague Safety Officer
Tasia MireauLeague Secretary
Jordan MccabeLeague Treasurer
Nathan LaurinecLeague Umpire in Chief
Taylor NewtonSponsorship Fundraising Manag
Revenue and Support

Revenue Composition

Contributions and Grants
$152,032
Program Service Revenue
$0
Investment Income
$-146
Other Revenue
$0
All Other Contributions
$19,694
Change in Net Assets
$19,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,101
Total Fundraising Expense$798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$35,363--$35,363
Occupancy$20,091--$20,091
Other Expenses$1,215$30$798$2,013
Information Technology$511--$511
Fees for Services Accounting-$500-$500
Office Expenses$197$156-$353
Total Functional Expenses$130,617$686$798$132,101
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$58,207$58,207-$58,207
Racing Event$27,726$27,726-$27,726
Total Events$170,192$170,192$87,537$82,655
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Mower Loan$9,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

Form 990 governing body review Part VI line 11

The governing body have several weeks to review befor the return was filed

Form 990 availability to public Part VI line 18

Form 990 is made available to anyone via email or general mail

Governing documents etc available to public Part VI line 19

All governing documents are made available to the public

Statement of Revenue Part VIII

Sales price on lawn mower $2000, cost $2500, accumulated depr $354 leaves a loss of $354

Filing and Contact Details

Filer

Filer Name
St Clair Little League
EIN
38-6090373
Address
5848 ST CLAIR HWY, EAST CHINA, MI 48054

Signing Officer

Name
Matt Karas
Title
President
Phone
8106508181
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Formed
1946
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
150

Preparer

Firm
Exact Tax and Bookkeeping Services
Address
5059 Pointe Tremble, Algonac, MI 48001
Preparer
Donald Johnson
Phone
8107944550
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt020091
IRS990/OccupancyGrp/TotalAmt020091
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0156
IRS990/OfficeExpensesGrp/ProgramServicesAmt0197
IRS990/OfficeExpensesGrp/TotalAmt0353
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2ADVERTISING AND PROMOTIONAL
IRS990/OtherExpensesGrp/FundraisingAmt0798
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030
IRS990/OtherExpensesGrp/ProgramServicesAmt073210
IRS990/OtherExpensesGrp/ProgramServicesAmt130
IRS990/OtherExpensesGrp/ProgramServicesAmt21215
IRS990/OtherExpensesGrp/TotalAmt073210
IRS990/OtherExpensesGrp/TotalAmt160
IRS990/OtherExpensesGrp/TotalAmt22013
IRS990/OtherLiabilitiesGrp/EOYAmt09509
IRS990/OtherOrganizationDsc0LEAGUE
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127170
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0116453
IRS990/PYRevenuesLessExpensesAmt010717
IRS990/PYTotalExpensesAmt0116453
IRS990/PYTotalRevenueAmt0127170
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt019785
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt069377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt092654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt074721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt074881
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt063060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0374693
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97160
IRS990ScheduleA/PublicSupportPY170Pct00.97320
IRS990ScheduleA/PublicSupportTotal170Amt0364051
IRS990ScheduleA/SubstantialContributorsTotAmt010642
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt069377
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt092654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt074721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt074881
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt063060
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0374693
IRS990ScheduleA/TotalSupportAmt0374693
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0550411
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0232454
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0782865
IRS990ScheduleD/EquipmentGrp/BookValueAmt039997
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060276
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100273
IRS990ScheduleD/LandGrp/BookValueAmt072786
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072786
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt063635
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0170724
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0234359
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01250
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN MOWER LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0726829
IRS990ScheduleD/TotalLiabilityAmt09509
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt010200
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt010200
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt087537
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0RACING EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt044699
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt09990
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt054689
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058207
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027726
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt084259
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0170192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058207
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027726
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt084259
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0170192
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt082655
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt021134
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt021134
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01069
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01069
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0445
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0445
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY HAVE SEVERAL WEEKS TO REVIEW BEFOR THE RETURN WAS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO ANYONE VIA EMAIL OR GENERAL MAIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALES PRICE ON LAWN MOWER $2000, COST $2500, ACCUMULATED DEPR $354 LEAVES A LOSS OF $354
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Statement of Revenue Part VIII
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0767727
IRS990/TotalAssetsEOYAmt0797021
IRS990/TotalAssetsGrp/BOYAmt0767727
IRS990/TotalAssetsGrp/EOYAmt0797021
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152032
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0798
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0686
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0130617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132101
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt09509
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt09509
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0767727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0787512
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0130617
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-146
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151886
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0767727

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.34$0.07$7.27$1.03$1.63$0.60
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$0.10$7.88$1.52$1.32$0.20
2023Detailed filing. Detailed filing data is available for this year.$7.68$0.00$7.68$1.27$1.16$0.11
2022Detailed filing. Detailed filing data is available for this year.$7.57$0.00$7.57$1.04$1.10$0.05
2021Detailed filing. Detailed filing data is available for this year.$7.62$0.00$7.62$0.75$1.30$0.55
2020Detailed filing. Detailed filing data is available for this year.$8.17$0.00$8.17$0.63$0.80$0.16
2019Detailed filing. Detailed filing data is available for this year.$8.34$0.00$8.34$0.79$1.26$0.47
2018Detailed filing. Detailed filing data is available for this year.$8.81$0.00$8.81$0.97$1.42$0.45
2017Detailed filing. Detailed filing data is available for this year.$9.38$1.80$7.58$1.74$1.10$0.64
2016Detailed filing. Detailed filing data is available for this year.$9.59$2.65$6.94$2.21$1.08$1.13
2015Detailed filing. Detailed filing data is available for this year.$9.08$3.27$5.81$2.19$1.42$0.77
2014Detailed filing. Detailed filing data is available for this year.$8.94$3.90$5.05$2.29$1.01$1.28
2013Summary only. Only limited summary data is available for this year.$8.28$4.47$3.81$1.22$1.60$0.39
2012Summary only. Only limited summary data is available for this year.$6.13$1.94$4.20$1.13$0.82$0.31
2011Summary only. Only limited summary data is available for this year.$4.84$0.70$1.61$0.89$0.72