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

1996

Legal Domicile

Principal Officer

Nikki Leatherwood

Phone

4329343194

Tax Period

2024-10-01 to 2025-09-30

LITTLE LEAGUE BASEBALL INC, founded in 1996, is a small nonprofit that reported $373K in total revenue in fiscal year 2024. Revenue surged 81% from the prior year, signaling strong growth momentum. The organization ran a surplus of $103K, a strong 28% operating margin.

Mission

All program revenue is for the purpose of equipping a baseball & softball program for school kids ages 5 thru 14 in the Greenwood area. The program provides the opportunity to play regulated T-ball, baseball and softball. All fundraising revenue is also used to maintain the grounds keeping and utilities on the property year-round. The 2024-2025 season was successful in raising funds to maintain the grounds, pay for the utilities and provide recreational activities for the youth in the area.

Program Service Accomplishments

Program 1

Expenses: $269,520 Revenue: $370,066

All program revenue is for the purpose of equipping a baseball program to give school kids ages 5 to 14 the opportunity to play regulated baseball and softball. The program is available to over 800 boys and girls in the Greenwood area. All proceeds from fundraising activities are solely for the purpose of the little league program, field maintenance and electricity all year round. The land was donated in 2006 to the league for the sole purpose of building little league fields for the kids. Over the years volunteers have constructed 5 baseball fields, a concession building, installed a water line and sprinkler system, planted sod, installed a Musco lighting system and covered spectator seating, and paved the parking lot. This program is dependent on volunteers. In 2021 a playground was built on the complex, through donations additional baseball fields have been constructed, along with an added parking lot and batting cages. All the proceeds from player fees and fundraising by selling t-shirts, concession sales, sign sponsorships are for the sole purpose of the program and the maintenance of the Greenwood Little League property.

Program 2

Expenses: $0 Revenue: $0

NONE

Program 3

Expenses: $0 Revenue: $0

none

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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 $118,547

Program Service Revenue $53,456

Investment Income $0

Other Revenue $200,786

TOTAL REVENUE $372,789

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $269,520

Other Expenses $269,520

TOTAL EXPENSES $269,520

Year-over-Year Comparison

	2024	2023	Change
Revenue	$372,789	$206,279	+0.8%
Expenses	$269,520	$168,883	+0.6%
Net Income	$103,269	$37,396	+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

N/A

Volunteers

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
Mikanna Baker	Board Member	4	Officer	$0	$0	$0
Dallas Golden	VP	4	Officer	$0	$0	$0
Nikki Leatherwood	President	8	Officer	$0	$0	$0
Andy Watzl	Board Member	4	Officer	$0	$0	$0
Lisa Riley	Board Member	4	Officer	$0	$0	$0
Stephen Tarr	Board Member	4	Officer	$0	$0	$0
Cade Payne	Board Member	4	Officer	$0	$0	$0
Jeremy Heatley	Board Member	4	Officer	$0	$0	$0
David Hill	Board Member	4	Officer	$0	$0	$0
Parker Valdez	Board Member	4	Officer	$0	$0	$0
Cameron Griffin	Board Member	4	Officer	$0	$0	$0
Callie Littlefield	Treasurer	8	Officer	$0	$0	$0
Shelby Welich	Board Member	4	Officer	$0	$0	$0
Krista Braxton	Board Member	4	Officer	$0	$0	$0
Uvaldo Ramos	Board Member	4	Officer	$0	$0	$0
Landon Goodgion	Board Member	4	Officer	$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	$372,789	$269,520	$912,409	$103,269
2024	No data	No data	No data	No data
2023	$193,980	$182,036	$767,929	$11,944
2022	$179,994	$118,288	$726,993	$61,706
2021	$180,739	$97,026	$665,287	$83,713
2020	$46,245	$82,285	$581,574	$-36,040
2019	$93,628	$61,121	$617,614	$32,507
2018	$96,349	$61,248	$585,107	$35,101
2017	$69,989	$69,302	$550,006	$687