Civic Intelligence

Little League Baseball Inc

EIN 91-1839821 • 501(c)3 • Le Roy, NY

Profile

LITTLE LEAGUE BASEBALL

PO Box 156Le Roy, NY 14482

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

99th percentile

1059%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

7.4%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$9,107

Down $9,291 (-51%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$9,107

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin71st percentile

Revenue

Up

$51,023

Up $17,918 (+54%) from 2021

Expenses

Up

$42,702

Up $14,467 (+51%) from 2021

Net Income

Up

$8,321

Up $3,451 (+71%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$80K$60K$40K$20K$0Assets 2016: $53,449Net Assets 2016: $53,4492016Assets 2017: $59,152Net Assets 2017: $59,1522017Assets 2018: $60,946Liabilities 2018: $0Net Assets 2018: $60,9462018Assets 2019: $63,804Liabilities 2019: $02019Assets 2021: $18,398Liabilities 2021: $02021Assets 2025: $9,107Net Assets 2025: $9,1072025

Highlighted filing

2025

Assets$9,107
Liabilities-
Net Assets$9,107
Open 2025 Filing

Operations Trend

Revenue Growth61st percentile

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

$60K$40K$20K$0Revenue 2016: $35,697Expenses 2016: $31,428Net Income 2016: $4,2692016Revenue 2017: $34,713Expenses 2017: $29,010Net Income 2017: $5,7032017Revenue 2018: $34,083Expenses 2018: $32,289Net Income 2018: $1,7942018Revenue 2019: $29,767Expenses 2019: $26,909Net Income 2019: $2,8582019Revenue 2021: $33,105Expenses 2021: $28,235Net Income 2021: $4,8702021Revenue 2025: $51,023Expenses 2025: $42,702Net Income 2025: $8,3212025

Highlighted filing

2025

Revenue$51,023
Expenses$42,702
Net Income$8,321
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,107
Liabilities
-
Net assets
$9,107
Revenue
$51,023
Expenses
$42,702
Net income
$8,321
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.11$9.11$51.0$42.7$8.32
2021Summary only. Only limited summary data is available for this year.$18.4$0.00$33.1$28.2$4.87
2019Summary only. Only limited summary data is available for this year.$63.8$0.00$29.8$26.9$2.86
2018Detailed filing. Detailed filing data is available for this year.$60.9$0.00$60.9$34.1$32.3$1.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.2$59.2$34.7$29.0$5.70
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.4$53.4$35.7$31.4$4.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 9, 2026
Return Version
2024v5.0
Gross Receipts
$62,213
Mission and Program Overview

Mission

To implant firmly in the youth of the community the ideals of good sportsmanship, honesty, loyalty, courage and reverence. To be good citizens.

Program Services

DescriptionGrantsExpenses
TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE. TO BE GOOD CITIZENS.-$28,365
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARTIN BIRACREETreasurer-$0--
JOSEPH RAPONEPresident-$0--
Filing and Contact Details

Filer

Filer Name
Little League Baseball Inc
EIN
91-1839821
Phone
5853017490
Address
PO BOX 156, LE ROY, NY 14482

Signing Officer

Name
Martin Biracree
Title
Treasurer
Phone
5853017490
Signed
2026-02-09
Discuss with paid preparer
Yes

Preparer

Firm
Nacca & Capizzi Llp
Address
2430 RIDGEWAY AVE STE 1, ROCHESTER, NY 14626
Preparer
Peter Buttrill CPA
Phone
5852259290
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 14,337 equipment 15,705 field maintenance 8,130 umpires 3,930 volunteer refunds 600 total 42,702”

Form 990-ez, Part III

“To implant firmly in the youth of the community the ideals of good sportsmanship, honesty, loyalty, courage and reverence. To be good citizens.”

Raw XML Appendix118 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARTIN BIRACREE
IRS990EZ/BooksInCareOfDetail/PhoneNum05853017490
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 156
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LE ROY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014482
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0786
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09107
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019350
IRS990EZ/CostOfGoodsSoldAmt011190
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08321
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0786
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09107
IRS990EZ/GrossProfitLossSlsOfInvntryAmt07317
IRS990EZ/GrossReceiptsAmt062213
IRS990EZ/GrossSalesOfInventoryAmt018507
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0786
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09107
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0786
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09107
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARTIN BIRACREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSEPH RAPONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042702
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE. TO BE GOOD CITIZENS.
IRS990EZ/ProgramServiceRevenueAmt024356
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE. TO BE GOOD CITIZENS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt028365
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042702
IRS990EZ/TotalProgramServiceExpensesAmt028365
IRS990EZ/TotalRevenueAmt051023
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt012175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt031525
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt042863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt045325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt088188
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0119713
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt062213
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt057500
IRS990ScheduleA/Total509Grp/TotalAmt0119713
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt062213
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt057500
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0119713
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 14,337 EQUIPMENT 15,705 FIELD MAINTENANCE 8,130 UMPIRES 3,930 VOLUNTEER REFUNDS 600 TOTAL 42,702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE. TO BE GOOD CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN BIRACREE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05853017490
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE LEAGUE BASEBALL INC
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0911839821
ReturnHeader/Filer/PhoneNum05853017490
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 156
ReturnHeader/Filer/USAddress/CityNm0LE ROY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014482
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161385918
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NACCA & CAPIZZI LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02430 RIDGEWAY AVE STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014626
ReturnHeader/PreparerPersonGrp/PhoneNum05852259290
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER BUTTRILL CPA
ReturnHeader/ReturnTs02026-02-19T08:17:58-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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