Nonprofit · EIN 06-1370470
WALTER POP SMITH LITTLE LEAGUE
Also known as 2070412 WALTER POP SMITH LL
Tax-exempt (reinstated) · NEW HAVEN, CT 06515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990-EZ (amended) | $77,068 | $71,936 | $5,132 | $12,056 | – | $12,056 |
| September 30, 2024 | 990-EZ | $62,162 | $64,687 | -$2,525 | $6,924 | – | $6,924 |
| September 30, 2023 | 990-EZ | $69,801 | $64,808 | $4,993 | $9,449 | – | $9,449 |
Financial details: 990-EZ for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $36,001
- Program service revenue
- $36,888
- Net income from fundraising events
- $4,179
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $9,526
- Printing, publications and postage
- $620
- Other expenses
- $61,790
- Program services (functional)
- $58,235
Balance sheet and other
- Total assets, start of year
- $6,924
- Total assets, end of year
- $12,056
- Total liabilities, end of year
- –
- Net assets, end of year
- $12,056
- Cash, savings and investments
- $12,056
- Gross receipts
- $86,421
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wayne Morrison | President | 5 | $0 |
| Michelle Labrador | Vice President | 5 | $0 |
| Evan Rosa | Secretary | 5 | $0 |
| Steve Itkin | Treasurer | 10 | $0 |
| Edward Rugermer | Player Agent | 5 | $0 |
990-EZ for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wayne Morrison | President | 5 | $0 |
| Michelle Labrador | Vice President | 5 | $0 |
| Steve Itkin | Treasurer | 10 | $0 |
| Edward Rugemer | Player Agent | 5 | $0 |
| Martina Ramos | Secretary | 5 | $0 |
990-EZ for the year ended September 30, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michelle Labrador | Vice President | 10 | $0 |
| Wayne Morrison | President | 10 | $0 |
| Martina Ramos | Secretary | 10 | $0 |
| Steve Itkin | Treasurer | 20 | $0 |
| Carl Bond | Player Agent | 5 | $0 |
| Edward Rugemer | Player Agent | 10 | $0 |
| Edwin Labrador | Information Officer | 5 | $0 |
| Shawn Douglas | Coaching Coordinator | 5 | $0 |
| Tony Hawthorne | Director | 1 | $0 |
| Venson Taylor | Safety Officer | 1 | $0 |
| Sheniquia McCrea | Fundraising & Marketing | 10 | $0 |
| David James | Umpire Coordinator | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3322, NEW HAVEN, CT 06515-0422
- In care of
- % LYNAIR WALKER
- Mailing address (990-N for 2020)
- PO Box 3322, new Haven CT 06515
- Principal officer (990-N for 2020)
- Wayne Morrison, 60 Marlin Rd, new Haven CT 06515
- Signed the 990-EZ
- Steve Itkin, Treasurer
- Phone
- (845) 641-4308
Mission
Promote physical and emotional health through baseball.
Program accomplishments
- Spring amatuer youth baseball program under Little League International rules and regulations. Provide 297 New Haven kids, ages 4 to 12 with opportunity to learn and play baseball; and grow as a community while ideals of good sportsmanship, honesty, loyalty, and respect for authority and one another.Expenses $49,873
- Organized 85 New Haven area kids, ages 5 to 11, for an opportunity to enhance their baseball knowledge, skills, and appreciation of the game; strengthen their sense of teamwork, and further their physical, mental, and emotional development through participation in Fall baseball programs.Expenses $6,042
- Twenty-four (24) players and their families participated in the league's first annual Founder's Cup Tournament. The end of season series offered a highly competetive, yet thrilling and fun experience for players, parents, coaches, and an enormous number of supporters from the New Haven community at large.Expenses $2,320
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990-EZ on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-EZ on file |
IRS record
- EIN
- 06-1370470
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $12,056
- Income (IRS master file)
- $77,068
Revocation and reinstatement
- Exemption revoked
- February 15, 2013
- Posted by the IRS
- July 8, 2013
- Reinstated
- Effective February 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | September 2025 | $77,068 | $71,936 | $12,056 | XML |
| 990-EZ | September 2024 | $62,162 | $64,687 | $6,924 | XML |
| 990-EZ | September 2023 | $69,801 | $64,808 | $9,449 | XML |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-N for 2020 Officer: Wayne Morrison | September 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Lynair Walker | September 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Lynair Walker | September 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 06-1370470).
Questions about WALTER POP SMITH LITTLE LEAGUE
- What is the EIN of WALTER POP SMITH LITTLE LEAGUE?
- The employer identification number (EIN) of WALTER POP SMITH LITTLE LEAGUE is 06-1370470.
- Is WALTER POP SMITH LITTLE LEAGUE tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2013 and reinstated it effective February 15, 2013.
- Are donations to WALTER POP SMITH LITTLE LEAGUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WALTER POP SMITH LITTLE LEAGUE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WALTER POP SMITH LITTLE LEAGUE due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WALTER POP SMITH LITTLE LEAGUE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended September 2025.
- Who is the principal officer of WALTER POP SMITH LITTLE LEAGUE?
- The 990-N for 2020 names Wayne Morrison.
- Who are the officers and directors of WALTER POP SMITH LITTLE LEAGUE?
- The 990-EZ for the year ended September 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WALTER POP SMITH LITTLE LEAGUE have?
- On its 990-EZ for the year ended September 30, 2025 it reported revenue of $77,068, expenses of $71,936 and total assets of $12,056 at year end.
Other nonprofits in NEW HAVEN
- HOLE IN THE WALL GANG FUND INC EIN 06-1157655 · last filed 990 for 2025
- JUNIOR OPPORTUNITIES FOR NURTURING EXCELLENCE IN SPORTS INC EIN 33-1394398 · last filed 990 for 2025
- CANAL DOCK BOATHOUSE INC EIN 46-4634200 · last filed 990 for 2024
- NEW HAVEN FESTIVALS INC EIN 22-3149569 · last filed 990 for 2024
- XV FOUNDATION INC EIN 85-1017050 · last filed 990 for 2025
- TENNIS FOUNDATION OF CONNECTICUT EIN 06-1287098 · last filed 990-PF for 2025
- POP WARNER LITTLE SCHOLARS INC EIN 27-3088240 · last filed 990-EZ for 2025
- BLUE EDGE FIGURE SKATING CLUB OF CONNECTICUT INC EIN 74-3153418 · last filed 990-EZ for 2025
All nonprofits in NEW HAVEN · Connecticut · Recreation and sports