Nonprofit · EIN 52-1545144
LITTLE LEAGUE BASEBALL INC
Also known as 4260117 BILLINGS HEIGHTS NATL LL
Tax-exempt · BILLINGS, MT 59105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990-EZ | $127,696 | $101,136 | $26,560 | $143,504 | $0 | $143,504 |
| September 30, 2024 | 990-EZ | $116,325 | $103,165 | $13,160 | $116,944 | $0 | $116,944 |
Financial details: 990-EZ for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $29,039
- Membership dues
- $46,384
- Investment income
- $83
- Net income from fundraising events
- $45,841
- Net income from sales of inventory
- $6,349
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $765
- Occupancy
- $33,379
- Other expenses
- $66,992
- Program services (functional)
- $122,873
Balance sheet and other
- Total assets, start of year
- $116,944
- Total assets, end of year
- $143,504
- Total liabilities, end of year
- $0
- Net assets, end of year
- $143,504
- Cash, savings and investments
- $122,640
- Gross receipts
- $149,432
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 |
|---|---|---|---|
| KYLE FOREMAN | PRESIDENT | 8 | $0 |
| RACHELLE CHRISTMAN | TREASURER | 8 | $0 |
| HUNTER COOK | VP OF BASEBALL | 5 | $0 |
| DEREK CHRISTMAN | VP OF SOFTBALL | 5 | $0 |
| JARROD LINDSETH | SAFETY MANAGER | 5 | $0 |
| REBEKAH REGIER | SECRETARY | 5 | $0 |
990-EZ for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLE FOREMAN | PRESIDENT | 8 | $0 |
| RACHELLE CHRISTMAN | TREASURER | 8 | $0 |
| HUNTER COOK | VP OF BASEBALL | 5 | $0 |
| DEREK CHRISTMAN | VP OF SOFTBALL | 5 | $0 |
| JARROD LINDSETH | SAFETY MANAGER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50535, BILLINGS, MT 59105-0535
- In care of
- % RACHELLE CHRISTMAN
- Signed the 990-EZ
- RACHELLE CHRISTMAN, TREASURER
- Return prepared by
- COLLEEN BLACK and CO PC
Mission
LITTLE LEAGUE BASEBALL SOFTBALL PROGRAMS
Program accomplishments
- TO PROVIDE ATHLETIC OPPORTUNITIES THROUGH LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAMS SERVING APPROXIMATELY 750-900 YOUTH IN THE BILLINGS COMMUNITYExpenses $122,873
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-EZ on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990-EZ on file |
IRS record
- EIN
- 52-1545144
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1981
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 3158: LITTLE LEAGUE BASEBALL INC
- Assets (IRS master file)
- $143,504
- Income (IRS master file)
- $149,432
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | September 2025 | $127,696 | $101,136 | $143,504 | XML |
| 990-EZ | September 2024 | $116,325 | $103,165 | $116,944 | XML |
| 990-EZ | September 2023 | – | – | – | IRS |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-EZ | September 2021 | – | – | – | IRS |
| 990-EZ | September 2019 | – | – | – | 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 52-1545144).
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 52-1545144.
- Is LITTLE LEAGUE BASEBALL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- 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-EZ for the year ended September 2025.
- Who are the officers and directors of LITTLE LEAGUE BASEBALL INC?
- The 990-EZ for the year ended September 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LITTLE LEAGUE BASEBALL INC have?
- On its 990-EZ for the year ended September 30, 2025 it reported revenue of $127,696, expenses of $101,136 and total assets of $143,504 at year end.
Other nonprofits in BILLINGS
- BILLINGS CLINIC EIN 81-0231784 · last filed 990 for 2024
- YELLOWSTONE BOYS & GIRLS RANCH EIN 81-0262019 · last filed 990 for 2025
- ROCKY MOUNTAIN COLLEGE EIN 81-0235407 · last filed 990 for 2025
- JOINT POWERS TRUST EIN 81-0457009 · last filed 990 for 2025
- BILLINGS CLINIC EMPLOYEE BENEFIT TRUST EIN 81-0391600 · last filed 990 for 2024
- BILLINGS FOOD BANK INC EIN 36-3519470 · last filed 990 for 2025
- MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST EIN 81-0449239 · last filed 990 for 2025
- VALLEY FINANCIAL CREDIT UNION EIN 81-0247124 · last filed 990 for 2024