NAPERVILLE LITTLE LEAGUE INC (EIN 366112768) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1952

Legal Domicile

Principal Officer

DOUG SPITLER

Phone

6304209020

Tax Period

2024-10-01 to 2025-09-30

NAPERVILLE LITTLE LEAGUE INC, founded in 1952, is a small nonprofit that reported $512K in total revenue in fiscal year 2024. Expenses of $462K left a modest 10% surplus.

Mission

NAPERVILLE LITTLE LEAGUE IS A PROGRAM OF SERVICE TO YOUTH. THE ORGANIZATION IS GEARED TO PROVIDE AN OUTLET OF HEALTHFUL ACTIVITY AND TRAINING UNDER GOOD LEADERSHIP AND ACCOMPLISHES THIS MISSION BY PROVIDING BASEBALL PROGRAMS FOR CHILDREN AGED 5-14 IN NAPERVILLE AND NEIGHBORING COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $50

Program Service Revenue $503,313

Investment Income $8,839

Other Revenue $0

TOTAL REVENUE $512,202

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,793

Fundraising Expenses $0

Program Expenses $440,678

Other Expenses $343,537

TOTAL EXPENSES $462,330

Year-over-Year Comparison

	2024	2023	Change
Revenue	$512,202	$495,673	+0.0%
Expenses	$462,330	$560,931	-0.2%
Net Income	$49,872	$-65,258	-1.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

450

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUG SPITLER	PRESIDENT	10.00	Officer Director	$0	$0	$0
ED LYNCH	VP/SECRETARY	5.00	Officer Director	$0	$0	$0
EDDIE ADAMS	DIRECTOR	5.00	Director	$0	$0	$0
JEFF SCHEUERMAN	TREASURER	10.00	Officer Director	$0	$0	$0
JIM MEURER	DIRECTOR	5.00	Director	$0	$0	$0
JOE SICILIANO	DIRECTOR	5.00	Director	$0	$0	$0
MICHAEL GONZAGA	DIRECTOR	5.00	Director	$0	$0	$0
STEFAN RAND	DIRECTOR	5.00	Director	$0	$0	$0
LISA O'REAR	DIRECTOR OF BASEBALL OPERATIONS	40.00	Highest	$105,000	$0	$105,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$512,202	$462,330	$536,412	$49,872
2024	$495,673	$560,931	$486,991	$-65,258
2023	$520,963	$659,976	$542,930	$-139,013
2022	$545,383	$501,692	$628,673	$43,691
2021	$546,810	$465,030	$582,400	$81,780
2020	$401,166	$350,378	$476,274	$50,788
2019	$401,723	$511,750	$413,089	$-110,027
2018	$496,462	$417,435	$490,720	$79,027

NAPERVILLE LITTLE LEAGUE INC