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

1995

Legal Domicile

Principal Officer

Rich Little

Phone

9807217908

Tax Period

2023-10-01 to 2024-09-30

LITTLE LEAGUE BASEBALL INC, founded in 1995, is a community nonprofit in the Recreation & Sports sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 98% from the prior year, signaling strong growth momentum. The organization ran a surplus of $578K, a strong 57% operating margin.

Mission

MPTLL is a local Little League organization serving the South Charlotte area. MPTLL provides a youth baseball and softball experience for over 700 local boys and girls. Additionally, we provide scholarships to over 150 low income children that could not otherwise afford to play youth sports so that they will have an opportunity to learn baseball and all of the life lessons that come with participating in organized youth sports.

Program Service Accomplishments

Program 1

Expenses: $441,690 Revenue: $1,011,034

Major program service is to provide youth in the Charlotte area an opportunity to participate in regular season, tournament, and all-star baseball and softball teams. We provide this service to over 900 children in the South Charlotte, NC area, including over 100 children from low income neighborhoods that would not be able to play youth baseball without scholarship assistance. Our revenues originate mainly through registration fees paid by families and sponsor fees obtained from local businesses to sponsor teams, signage, and scoreboards at our complex of fields

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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 (2023)

Revenue Breakdown

Contributions & Grants $516,606

Program Service Revenue $462,410

Investment Income $68

Other Revenue $40,450

TOTAL REVENUE $1,019,534

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $441,690

Other Expenses $440,690

TOTAL EXPENSES $441,690

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,019,534	$513,686	+1.0%
Expenses	$441,690	$430,163	+0.0%
Net Income	$577,844	$83,523	+5.9%

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

300

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
Rich Little	President, Executive Committee, Board Member	20	Officer Director	$0	$0	$0
Robert Griffin	Executive Committee, Board Member	5	Officer Director	$0	$0	$0
Paxton Hollar	Safety Officer, Exec. Cmte, Board Member	10	Officer Director	$0	$0	$0
Jerry Hullinger	Player Agent, Exec Cmte, Board Member	10	Officer Director	$0	$0	$0
Matt Poindexter	Secretary, Exec Cmte, Board Member	20	Officer Director	$0	$0	$0
Kelly Cozart	Treasurer	2	Director	$0	$0	$0
Bo South	Board Member	4	Officer	$0	$0	$0
Boyd Correll	Board Member	10	Officer	$0	$0	$0
Tom Marshall	Board Member	2	Officer	$0	$0	$0
Travis McCollum	Board Member	2	Officer	$0	$0	$0
Rick Rayburn	Board Member	2	Officer	$0	$0	$0
Drew Vigor	Board Member	4	Officer	$0	$0	$0
Bo Coggins	Board Member	5	Officer	$0	$0	$0
Ben Sidbury	Board Member	5	Officer	$0	$0	$0
Darrius Pruitt	Board Member	5	Officer	$0	$0	$0
Michael Christian	Board Member	5	Officer	$0	$0	$0
Andy Henson	Board Member	5	Officer	$0	$0	$0
Michael Roane	Board Member	6	Officer	$0	$0	$0
Mark Griffith	Board Member	1	Officer	$0	$0	$0
Thomas Ralston	Board Member	2	Officer	$0	$0	$0
Daniel Sedgwick	Board Member	1	Officer	$0	$0	$0
Kim Hopkins	Board Member	1	Officer	$0	$0	$0
Tim Barrett	Board Member	1	Officer	$0	$0	$0
Kip Kiser	Board Member	10	Key Emp	$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
2024	$1,019,534	$441,690	$555,870	$577,844
2023	$513,686	$430,163	$221,938	$83,523
2022	$620,969	$450,404	$388,238	$170,565
2020	$374,356	$287,817	$492,799	$86,539
2019	$682,880	$352,396	$575,218	$330,484
2018	$644,540	$328,070	$735,648	$316,470