Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Little League Baseball Inc
EIN 86-0719141 • 501(c)3 • Scottsdale, AZ
Profile
Little league activities for children, using the ballfield as a classroom to instill discipline, teamwork, sportsmanship, and fairplay and to establish a set of values to guide them into adulthood as a responsible citizen.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Balance Sheet
Assets
Up$95,635
Up $47,686 (+99%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$95,635
Up $47,686 (+99%) from 2023
Revenue
Up$205,748
Up $144,396 (+235%) from 2023
Expenses
Up$158,062
Up $103,385 (+189%) from 2023
Net Income
Up$47,686
Up $41,011 (+614%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $95,635
- Liabilities
- $0
- Net assets
- $95,635
- Revenue
- $205,748
- Expenses
- $158,062
- Net income
- $47,686
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- Mar 12, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $205,748
Mission and Program Overview
Mission
Little league activities for children using the ballfield as a classroom to instilldiscipline, teamwork, sportsmanship and fairplay, and to establish a set of values to guide them into adulthood and, hopefully, responsible citizenship.
SEE SCHEDULE O
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $20,002 | $45,006 | ▲ $25,004 |
| Cash and Non-Interest-Bearing Accounts | $18,028 | $25,210 | ▲ $7,182 |
| Land, Buildings, and Equipment, Net | $4,998 | $20,498 | ▲ $15,500 |
| Total Assets | $47,949 | $95,635 | ▲ $47,686 |
| Other Assets Total | $4,921 | $4,921 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $47,949 | $95,635 | ▲ $47,686 |
| Total Net Assets Fund Balance | $47,949 | $95,635 | ▲ $47,686 |
| Total Liabilities and Net Assets / Fund Balance | $47,949 | $95,635 | ▲ $47,686 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,498 | $5,291 | $25,789 |
| Other Assets Org | $4,921 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Janice Lajoie | Co-president |
| Matt Levac | Co-president |
| Lissa Mcgirt | Director of Concessions |
| Chris Mcgirt | Coaching Coordinator |
| Sam Mobley | Juniors Commissioner |
| Bree Martin | League Information Coordinator |
| Jack Schtierman | Majors Commissioner |
| Josh Miller | Minors Commissioner |
| Patrick Hartzel | Player Agent |
| Robert Heyde | Safety Manager |
| Ryan Curran | Scheduler |
| Beth Cohen | Secretary |
| Ryan Brown | Tee Ball Commissioner |
| Treavor Boyer | Treasurer |
| Evan Hartstein | Umpire in Chief |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $190,320
- Program Service Revenue
- $15,424
- Investment Income
- $4
- Other Revenue
- $0
- All Other Contributions
- $33,336
- Change in Net Assets
- $47,686
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $158,062 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $12,322 | $24,606 | - | $36,928 |
| Fees for Services Other | - | $20,746 | - | $20,746 |
| Other Expenses | $1,138 | $9,117 | - | $9,117 |
| Fees for Services Accounting | $167 | $2,055 | - | $2,222 |
| Depreciation Depletion | - | $1,958 | - | $1,958 |
| Office Expenses | $494 | $40 | - | $534 |
| Total Functional Expenses | $14,121 | $143,941 | $0 | $158,062 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
“Scottsdale little league and mountain view little league merged following the fiscal year ending 9/30/23. Organizational documents were prepared and filed to reflect the merger.”
Form 990, Part VI, Section A, Line 8B
“No committees have authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“Form 990 is reviewed by the treasurer prior to the return being filed.”
Form 990, Part VI, Section C, Line 19
“Documents are available at monthly board meetings, which are advertised and open to the public. They are also available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Little League Baseball Inc
- EIN
- 86-0719141
- Phone
- 4803821369
- Address
- 10105 E VIA LINDA 103-175, SCOTTSDALE, AZ 85258
Signing Officer
- Name
- Treavor Boyer
- Title
- Treasurer
- Phone
- 4804864225
- Signed
- 2025-03-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Janice Lajoie
- Formed
- 1992
- Legal Domicile
- Az
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 100
Preparer
- Firm
- Atlas Cpas & Advisors Pllc
- Address
- 5020 E SHEA BLVD SUITE 200, SCOTTSDALE, AZ 85254
- Preparer
- Rory L Whipple Jd Ea
- Phone
- 4804831600
Supplemental Narrative
Additional Explanations
FORM 990, PART I, LINE 1, BRIEFLY DESCRIBE THE ORGANIZATION'S MISSION
“Little league activities for children using the ballfield as a classroom to instill discipline, teamwork, sportsmanship, and fairplay, in addition to setting values to guide them into adulthood as a responsible citizen.”
Form 990, Part IX, Line 11G
“Field maintenance: program service expenses 0. Management and general expenses 5,270. Fundraising expenses 0. Total expenses 5,270. Umpires: program service expenses 0. Management and general expenses 15,476. Fundraising expenses 0. Total expenses 15,476.”
Form 990, Part IX, Line 24E
“Little league fees: program service expenses 0. Management and general expenses 9,061. Fundraising expenses 0. Total expenses 9,061. Awards: program service expenses 0. Management and general expenses 6,309. Fundraising expenses 0. Total expenses 6,309. Snack bar supplies: program service expenses 4,872. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,872. Fan shop supplies: program service expenses 4,199. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,199. Volunteer & coaches appreciation: program service expenses 250. Management and general expenses 3,079. Fundraising expenses 0. Total expenses 3,329. Opening day expenses: program service expenses 2,959. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,959. Regular season supplies: program service expenses 0. Management and general expenses 2,847. Fundraising expenses 0. Total expenses 2,847. Scoreboard maintenance: program service expenses 0. Management and general expenses 1,521. Fundraising expenses 0. Total expenses 1,521. All-star team: program service expenses 0. Management and general expenses 1,288. Fundraising expenses 0. Total expenses 1,288. Website: program service expenses 34. Management and general expenses 406. Fundraising expenses 0. Total expenses 440. Bank fees: program service expenses 8. Management and general expenses 95. Fundraising expenses 0. Total expenses 103.”
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| IRS990/MissionDesc | 0 | SCOTTSDALE LITTLE LEAGUE PROVIDES ACTIVITIES FOR CHILDREN, USING THE BALL FIELD AS A CLASSROOM TO TEACH DISCIPLINE, TEAMWORK, SPORTSMANSHIP, AND FAIRPLAY AND INSTILLS VALUES IN THOSE CHILDREN TO GUIDE THEM INTO ADULTHOOD. |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 95635 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 494 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 534 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4921 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FIELD RENTALS |
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| IRS990/OtherExpensesGrp/Desc | 2 | MARKETING |
| IRS990/OtherExpensesGrp/Desc | 3 | REGULAR SEASON EQUIPMEN |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 24546 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 14038 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 9117 |
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| IRS990/OtherExpensesGrp/TotalAmt | 0 | 46835 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24546 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15176 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9117 |
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JANICE LAJOIE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 459900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SNACK BAR |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FAN SHOP |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GAME DAY |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 2202 |
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| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4640 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6652 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1263 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 66418 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 69401 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 26586 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6486 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 331891 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97610 |
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| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 33238 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7749 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 398309 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5291 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 25789 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4921 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | STORAGE SHED |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20498 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4921 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LITTLE LEAGUE ACTIVITIES FOR CHILDREN USING THE BALLFIELD AS A CLASSROOM TO INSTILL DISCIPLINE, TEAMWORK, SPORTSMANSHIP, AND FAIRPLAY, IN ADDITION TO SETTING VALUES TO GUIDE THEM INTO ADULTHOOD AS A RESPONSIBLE CITIZEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SCOTTSDALE LITTLE LEAGUE AND MOUNTAIN VIEW LITTLE LEAGUE MERGED FOLLOWING THE FISCAL YEAR ENDING 9/30/23. ORGANIZATIONAL DOCUMENTS WERE PREPARED AND FILED TO REFLECT THE MERGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO THE RETURN BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTS ARE AVAILABLE AT MONTHLY BOARD MEETINGS, WHICH ARE ADVERTISED AND OPEN TO THE PUBLIC. THEY ARE ALSO AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FIELD MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,270. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,270. UMPIRES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,476. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,476. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | LITTLE LEAGUE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,061. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,061. AWARDS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,309. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,309. SNACK BAR SUPPLIES: PROGRAM SERVICE EXPENSES 4,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,872. FAN SHOP SUPPLIES: PROGRAM SERVICE EXPENSES 4,199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,199. VOLUNTEER & COACHES APPRECIATION: PROGRAM SERVICE EXPENSES 250. MANAGEMENT AND GENERAL EXPENSES 3,079. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,329. OPENING DAY EXPENSES: PROGRAM SERVICE EXPENSES 2,959. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,959. REGULAR SEASON SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,847. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,847. SCOREBOARD MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,521. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,521. ALL-STAR TEAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,288. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,288. WEBSITE: PROGRAM SERVICE EXPENSES 34. MANAGEMENT AND GENERAL EXPENSES 406. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 440. BANK FEES: PROGRAM SERVICE EXPENSES 8. MANAGEMENT AND GENERAL EXPENSES 95. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 103. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1, BRIEFLY DESCRIBE THE ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| 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 | 95635 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 95635 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 100 |
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