LITTLE LEAGUE BASEBALL INC

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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

1962

Legal Domicile

Principal Officer

Kevin Crosbie

Phone

7078430318

Tax Period

2024-10-01 to 2025-09-30

LITTLE LEAGUE BASEBALL INC, founded in 1962, is a small nonprofit in the Recreation & Sports sector that reported $206K in total revenue in fiscal year 2024.

Mission

Recreational Baseball Softball programs for boys and girls between the ages of five and seventeen.

Program Service Accomplishments

Program 1

Expenses: $214,326 Revenue: $0

Recreational Baseball Softball programs for boys and girls between the ages of five and seventeen.

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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 $29,665

Program Service Revenue $94,726

Investment Income $1,833

Other Revenue $79,299

TOTAL REVENUE $205,523

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $214,326

Other Expenses $214,326

TOTAL EXPENSES $214,326

Year-over-Year Comparison

	2024	2023	Change
Revenue	$205,523	$190,822	+0.1%
Expenses	$214,326	$165,640	+0.3%
Net Income	$-8,803	$25,182	-1.3%

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

N/A

Volunteers

100

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
Cliff Walker	President and Equipment Director	5.00	Officer	$0	$0	$0
Kevin Crosbie	Treasurer	2.00	Officer	$0	$0	$0
Kaity Gonzalez	Secretary	2.00	Officer	$0	$0	$0
Beto Sandoval	Board Member	2.00	Director	$0	$0	$0
Eileen Barrow	Registrar	2.00	Director	$0	$0	$0
Jed Taborski	Vice President and Coaching Coordinator	5.00	Officer	$0	$0	$0
Nicole Taborski	Player Agent	2.00	Director	$0	$0	$0
Tasha Sandoval	Board Member	2.00	Director	$0	$0	$0
Amanda Greene	Apparel Coordinator	2.00	Director	$0	$0	$0
Gary Navarro	Umpire in Chief	2.00	Director	$0	$0	$0
Ian Humber	Field Maint Coordinator	2.00	Director	$0	$0	$0
Jonathan Westphal	Board Member	2.00	Director	$0	$0	$0
Christina Pozzi Westphal	Home Run Hut Coordinator	2.00	Director	$0	$0	$0
Hannah Morales	Home Run Hut Coordinator	2.00	Director	$0	$0	$0
Amy Parker	Information Website Officer	2.00	Director	$0	$0	$0
Sid Andreis	Safety Officer	2.00	Director	$0	$0	$0
Clint Rodda	Board Member	2.00	Director	$0	$0	$0
Anna Scarbrough	Board Member	2.00	Director	$0	$0	$0
Brad Scarbrough	Board Member	2.00	Director	$0	$0	$0
Melissa Madigan	Board Member	2.00	Director	$0	$0	$0
Scott Bolin	Board Member	2.00	Director	$0	$0	$0
Lauren Thompson	Sponsorship Fundraising Coordinator	2.00	Director	$0	$0	$0
Christina Hamilton	Scheduling Coordinator	2.00	Director	$0	$0	$0
Matt Penpraze	Board Member	2.00	Director	$0	$0	$0
Mark Edwards	Board Member	2.00	Director	$0	$0	$0
Samantha Amaya	Board Member	2.00	Director	$0	$0	$0
Alex Bauman	Board Member	2.00	Director	$0	$0	$0
Nicole Humber	Board Member	2.00	Director	$0	$0	$0
Spencer Andreis	Field Maintenance	2.00	Director	$0	$0	$0

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	$205,523	$214,326	$170,446	$-8,803
2024	$190,822	$165,640	$179,249	$25,182
2023	$185,481	$178,185	$154,067	$7,296