Nonprofit · EIN 23-2319735
LITTLE LEAGUE BASEBALL INC
Also known as 2382701 BERWYN-PAOLI AREA LL
Tax-exempt · BERWYN, PA 19312
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $431,557 | $312,478 | $119,079 | $940,734 | $0 | $940,734 |
| September 30, 2024 | 990 | $330,670 | $274,234 | $56,436 | $821,623 | $0 | $821,623 |
| September 30, 2023 | 990 | $307,860 | $220,012 | $87,848 | $776,716 | $0 | $776,716 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $53,673
- Program service revenue
- $331,244
- Investment income
- $18,097
- Net income from fundraising events
- $18,275
- Net income from sales of inventory
- $10,531
- Other revenue
- $28,543
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $53,136
- Program services (functional)
- $310,198
- Management and general (functional)
- $2,280
Balance sheet and other
- Total assets, start of year
- $821,623
- Total assets, end of year
- $940,734
- Total liabilities, end of year
- $0
- Net assets, end of year
- $940,734
- Land, buildings and equipment
- $525,318
- Publicly traded securities
- $164,174
- Net assets without donor restrictions
- $940,734
- Gross receipts
- $462,170
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1984
- State of legal domicile
- PA
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 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM TOSCANI | Vice President Officer | 5 | $0 |
| JAMES SPINELLI | President Officer | 5 | $0 |
| RACHEL WALKER | Secretary Officer | 5 | $0 |
| MIKE FERRANTI | Player Agent Officer | 5 | $0 |
| BRYAN CHERNY | Treasurer Officer | 5 | $0 |
990 for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM TOSCANI | Vice President Officer | 5 | $0 |
| JAMES SPINELLI | President Officer | 5 | $0 |
| RACHEL WALKER | Secretary Officer | 5 | $0 |
| MIKE FERRANTI | Player Agent Officer | 5 | $0 |
| BRYAN CHERNY | Treasurer Officer | 5 | $0 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM TOSCANI | Vice President Officer | 5 | $0 |
| JAMES SPINELLI | President Officer | 5 | $0 |
| RACHEL WALKER | Secretary Officer | 5 | $0 |
| MIKE FERRANTI | Player Agent Officer | 5 | $0 |
| BRYAN CHERNY | Treasurer Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1522 GREEN HILL CIR, BERWYN, PA 19312-1918
- In care of
- % JAMES SPINELLI
- Signed the 990
- JAMES SPINELLI, President
- Return prepared by
- Joseph M Cahill LLC
Mission
To provide a supervised program under the Rules and Regulations of Little League Baseball, Incorporated.
Program accomplishments
- To implant firmly in the children of the community the ideals of good sportsmanship, honesty, loyalty, courage and resect for authority, so that they may be well adjusted, stronger and happier children and will grow to be good, decent, healthy and trustworthy citizens. To achieve this objective the Berwyn-Paoli Little League., Inc. will provide a supervised program under the Rules and Regulations of Little League Baseball, Incorporated.Expenses $310,198
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 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 23-2319735
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1967
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 3158: LITTLE LEAGUE BASEBALL INC
- Assets (IRS master file)
- $940,734
- Income (IRS master file)
- $462,170
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $431,557 | $312,478 | $940,734 | XML |
| 990 | September 2024 | $330,670 | $274,234 | $821,623 | XML |
| 990 | September 2023 | $307,860 | $220,012 | $776,716 | XML |
| 990 | September 2022 | $248,696 | $204,081 | $663,131 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
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 23-2319735).
Questions about LITTLE LEAGUE BASEBALL INC
- What is the EIN of LITTLE LEAGUE BASEBALL INC?
- The employer identification number (EIN) of LITTLE LEAGUE BASEBALL INC is 23-2319735.
- Is LITTLE LEAGUE BASEBALL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
- Which annual return does LITTLE LEAGUE BASEBALL INC 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 LITTLE LEAGUE BASEBALL INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE LEAGUE BASEBALL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who are the officers and directors of LITTLE LEAGUE BASEBALL INC?
- The 990 for the year ended September 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LITTLE LEAGUE BASEBALL INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $431,557, expenses of $312,478 and total assets of $940,734 at year end.
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