Civic Intelligence

Little League Baseball Inc

EIN 94-3155401 • 501(c)3 • San Mateo, CA

Profile

Amateur sports training and competition

PO Box 5603San Mateo, CA 94402

www.smlla.org

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 2025

Liabilities / Revenue

61st percentile

0.00x

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

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

Net Margin

61st percentile

8.4%

Higher net margin than 61% of similar nonprofits.

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

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 2025

Asset Growth

65th percentile

7.5%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

52nd percentile

0.0%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$325,647

Up $20,266 (+6.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$325,647

Up $20,266 (+6.6%) from 2024

Revenue

Up

$242,422

Up $13,747 (+6.0%) from 2024

Expenses

Up

$222,156

Up $16,841 (+8.2%) from 2024

Net Income

Down

$20,266

Down $3,094 (-13%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $169,579Liabilities 2011: $8,159Net Assets 2011: $161,4202011Assets 2012: $187,997Liabilities 2012: $0Net Assets 2012: $187,9972012Assets 2013: $168,986Liabilities 2013: $0Net Assets 2013: $168,9862013Assets 2014: $115,181Liabilities 2014: $0Net Assets 2014: $115,1812014Assets 2015: $131,042Liabilities 2015: $0Net Assets 2015: $131,0422015Assets 2016: $159,775Liabilities 2016: $0Net Assets 2016: $159,7752016Assets 2017: $202,073Liabilities 2017: $0Net Assets 2017: $202,0732017Assets 2018: $156,033Liabilities 2018: $0Net Assets 2018: $156,0332018Assets 2019: $151,665Liabilities 2019: $0Net Assets 2019: $151,6652019Assets 2020: $184,891Liabilities 2020: $0Net Assets 2020: $184,8912020Assets 2021: $220,887Liabilities 2021: $0Net Assets 2021: $220,8872021Assets 2022: $264,897Liabilities 2022: $0Net Assets 2022: $264,8972022Assets 2023: $282,021Liabilities 2023: $0Net Assets 2023: $282,0212023Assets 2024: $305,381Liabilities 2024: $0Net Assets 2024: $305,3812024Assets 2025: $325,647Liabilities 2025: $0Net Assets 2025: $325,6472025

Highlighted filing

2025

Assets$325,647
Liabilities$0
Net Assets$325,647

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $159,593Expenses 2011: $125,450Net Income 2011: $34,1432011Revenue 2012: $140,027Expenses 2012: $113,450Net Income 2012: $26,5772012Revenue 2013: $144,319Expenses 2013: $163,330Net Income 2013: -$19,0112013Revenue 2014: $178,043Expenses 2014: $231,848Net Income 2014: -$53,8052014Revenue 2015: $178,861Expenses 2015: $163,000Net Income 2015: $15,8612015Revenue 2016: $165,086Expenses 2016: $136,353Net Income 2016: $28,7332016Revenue 2017: $145,619Expenses 2017: $103,321Net Income 2017: $42,2982017Revenue 2018: $148,856Expenses 2018: $194,896Net Income 2018: -$46,0402018Revenue 2019: $171,108Expenses 2019: $175,476Net Income 2019: -$4,3682019Revenue 2020: $165,230Expenses 2020: $132,004Net Income 2020: $33,2262020Revenue 2021: $174,317Expenses 2021: $138,321Net Income 2021: $35,9962021Revenue 2022: $222,636Expenses 2022: $178,626Net Income 2022: $44,0102022Revenue 2023: $242,401Expenses 2023: $225,277Net Income 2023: $17,1242023Revenue 2024: $228,675Expenses 2024: $205,315Net Income 2024: $23,3602024Revenue 2025: $242,422Expenses 2025: $222,156Net Income 2025: $20,2662025

Highlighted filing

2025

Revenue$242,422
Expenses$222,156
Net Income$20,266

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$2.42$2.22$0.20
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$2.29$2.05$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$2.42$2.25$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$2.23$1.79$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$1.74$1.38$0.36
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$1.65$1.32$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$1.71$1.75$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$1.49$1.95$0.46
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$1.46$1.03$0.42
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$1.65$1.36$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$1.79$1.63$0.16
2014Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$1.78$2.32$0.54
2013Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$1.44$1.63$0.19
2012Summary only. Only limited summary data is available for this year.$1.88$0.00$1.88$1.40$1.13$0.27
2011Summary only. Only limited summary data is available for this year.$1.70$0.08$1.61$1.60$1.25$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.5
Gross Receipts
$246,343
Mission and Program Overview

Mission

Amateur sports training and competition

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$305,381$325,647▲ $20,266
Savings and Temporary Cash Investments$293,688$315,584▲ $21,896
Land, Buildings, and Equipment, Net$11,693$10,063▼ $1,630
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$305,381$325,647▲ $20,266
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$305,381$325,647▲ $20,266
Total Liabilities and Net Assets / Fund Balance$305,381$325,647▲ $20,266

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,063$106,366$116,429
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim DemartiniPresident
Steve ForrestSecretary
Brad MurrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$237,279
Program Service Revenue
$0
Investment Income
$3,474
Other Revenue
$1,669
All Other Contributions
$231,954
Change in Net Assets
$20,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$53,196$4,462-$57,658
Other Expenses$20,011--$20,011
Office Expenses-$7,362-$7,362
Depreciation Depletion$4,479--$4,479
Fees for Services Other-$2,885-$2,885
Insurance-$2,237-$2,237
Total Functional Expenses$205,210$16,946$0$222,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,590
Fundraising Direct Expenses$3,921
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
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, Part VI, Section B, Line 11B

The tax return is prepared by a certified public accountant who was a prior board member. The return is reviewed by the current president and treasurer. Any questions, comments or concerns are discussed and the return is signed and mailed to the appropriate government agencies and financial statements are sent to our affiliate, little league baseball inc. In williamsport, pa.

Form 990, Part VI, Section C, Line 19

San mateo american little league files with the state of california office of the attorney general charitable registry. Through their website, information on our activities is available. In addition, the public may view our tax return or financial statements with a phone call to our office.

Filing and Contact Details

Filer

Filer Name
Little League Baseball Inc
EIN
94-3155401
Phone
4153141682
Address
PO BOX 5603, SAN MATEO, CA 94402

Signing Officer

Name
Jim Demartini
Title
President
Phone
4153141682
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Demartini
Formed
1973
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
0

Preparer

Firm
David a Vella CPA
Address
1777 BOREL PLACE STE 304, SAN MATEO, CA 94402
Preparer
David a Vella
Phone
6505741790
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Field rental: program service expenses 17822. Management and general expenses 0. Fundraising expenses 0. Total expenses 17822. Little league filing fee: program service expenses 11811. Management and general expenses 0. Fundraising expenses 0. Total expenses 11811. Badges, trophies & awards: program service expenses 5058. Management and general expenses 0. Fundraising expenses 0. Total expenses 5058. All star events: program service expenses 4869. Management and general expenses 0. Fundraising expenses 0. Total expenses 4869. Board party: program service expenses 0. Management and general expenses 4329. Fundraising expenses 0. Total expenses 4329. Tryout expense: program service expenses 3033. Management and general expenses 0. Fundraising expenses 0. Total expenses 3033. Sponsor signage: program service expenses 2651. Management and general expenses 0. Fundraising expenses 0. Total expenses 2651. District 52 fees: program service expenses 2068. Management and general expenses 0. Fundraising expenses 0. Total expenses 2068. Website expenses: program service expenses 1599. Management and general expenses 0. Fundraising expenses 0. Total expenses 1599. Fall ball expenses: program service expenses 1245. Management and general expenses 0. Fundraising expenses 0. Total expenses 1245. Baseball instruction: program service expenses 1115. Management and general expenses 0. Fundraising expenses 0. Total expenses 1115. Yearbook: program service expenses 965. Management and general expenses 0. Fundraising expenses 0. Total expenses 965. 12 year old events: program service expenses 583. Management and general expenses 0. Fundraising expenses 0. Total expenses 583. Printing and reproduction: program service expenses 377. Management and general expenses 0. Fundraising expenses 0. Total expenses 377. Charitable registry: program service expenses 0. Management and general expenses 75. Fundraising expenses 0. Total expenses 75. Bank charges: program service expenses 0. Management and general expenses 58. Fundraising expenses 0. Total expenses 58.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0244188
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0222626
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0174317
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01120089
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010063
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0106366
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0116429
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010063
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT WHO WAS A PRIOR BOARD MEMBER. THE RETURN IS REVIEWED BY THE CURRENT PRESIDENT AND TREASURER. ANY QUESTIONS, COMMENTS OR CONCERNS ARE DISCUSSED AND THE RETURN IS SIGNED AND MAILED TO THE APPROPRIATE GOVERNMENT AGENCIES AND FINANCIAL STATEMENTS ARE SENT TO OUR AFFILIATE, LITTLE LEAGUE BASEBALL INC. IN WILLIAMSPORT, PA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SAN MATEO AMERICAN LITTLE LEAGUE FILES WITH THE STATE OF CALIFORNIA OFFICE OF THE ATTORNEY GENERAL CHARITABLE REGISTRY. THROUGH THEIR WEBSITE, INFORMATION ON OUR ACTIVITIES IS AVAILABLE. IN ADDITION, THE PUBLIC MAY VIEW OUR TAX RETURN OR FINANCIAL STATEMENTS WITH A PHONE CALL TO OUR OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIELD RENTAL: PROGRAM SERVICE EXPENSES 17822. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17822. LITTLE LEAGUE FILING FEE: PROGRAM SERVICE EXPENSES 11811. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11811. BADGES, TROPHIES & AWARDS: PROGRAM SERVICE EXPENSES 5058. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5058. ALL STAR EVENTS: PROGRAM SERVICE EXPENSES 4869. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4869. BOARD PARTY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4329. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4329. TRYOUT EXPENSE: PROGRAM SERVICE EXPENSES 3033. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3033. SPONSOR SIGNAGE: PROGRAM SERVICE EXPENSES 2651. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2651. DISTRICT 52 FEES: PROGRAM SERVICE EXPENSES 2068. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2068. WEBSITE EXPENSES: PROGRAM SERVICE EXPENSES 1599. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1599. FALL BALL EXPENSES: PROGRAM SERVICE EXPENSES 1245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1245. BASEBALL INSTRUCTION: PROGRAM SERVICE EXPENSES 1115. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1115. YEARBOOK: PROGRAM SERVICE EXPENSES 965. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 965. 12 YEAR OLD EVENTS: PROGRAM SERVICE EXPENSES 583. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 583. PRINTING AND REPRODUCTION: PROGRAM SERVICE EXPENSES 377. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 377. CHARITABLE REGISTRY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 75. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 58. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0305381
IRS990/TotalAssetsEOYAmt0325647
IRS990/TotalAssetsGrp/BOYAmt0305381
IRS990/TotalAssetsGrp/EOYAmt0325647
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0237279
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016946
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205210
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0325647
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0205210
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01669
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03474
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0242422
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0305381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0325647
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5603
IRS990/USAddress/CityNm0SAN MATEO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094402
IRS990/VotingMembersGoverningBodyCnt025
IRS990/VotingMembersIndependentCnt025
IRS990/WebsiteAddressTxt0WWW.SMLLA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM DEMARTINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04153141682
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LITTLE LEAGUE BASEBALL INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SAN MATEO LITTLE LEAGUE AMERICAN
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0943155401
ReturnHeader/Filer/PhoneNum04153141682
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 5603
ReturnHeader/Filer/USAddress/CityNm0SAN MATEO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208299255
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID A VELLA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01777 BOREL PLACE STE 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN MATEO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094402
ReturnHeader/PreparerPersonGrp/PhoneNum06505741790
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A VELLA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-17T14:19:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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