Summerlin South Little League
Summerlin South Little League faces significant financial instability with a large deficit in 2023 after years of inconsistent activity.
EIN: 205612300 · Las Vegas, NV · NTEE: O50 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $4K |
| Total Expenses | $226K |
| Program Spending | 80% |
| Transparency Score | 45/100 |
Is Summerlin South Little League Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Summerlin South Little League directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Summerlin South Little League
Summerlin South Little League (EIN: 205612300) is a nonprofit organization based in Las Vegas, NV, classified under NTEE code O50. The organization reported total revenue of $4K and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Summerlin South Little League's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Summerlin South Little League is a micro nonprofit that has been operating for 19 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -28.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4K |
| Total Expenses | $226K |
| Surplus / Deficit | $-222,262 |
| Total Assets | $0 |
| Net Assets | $0 |
| Operating Margin | -6326.8% |
| Months of Reserves | 0.0 months |
Financial Health Grade: C
In 2023, Summerlin South Little League reported a deficit of $222K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited).
Financial Trends
Over 14 years of filings (2011–2023), Summerlin South Little League's revenue has declined at a compound annual growth rate (CAGR) of -28.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -98.9% | -43.2% | -100.0% |
| 2020 | -100.0% | -100.0% | -100.0% |
| 2019 | +5.6% | +2.9% | +37.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Summerlin South Little League with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Summerlin South Little League allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $222K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization's leadership is entirely volunteer-based, which is commendable for a nonprofit of this size.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Summerlin South Little League's IRS 990 filings:
- Significant financial deficit in 2023 ($222,262, with revenue of $3,513 and expenses of $225,775).
- Highly inconsistent financial activity across years, including periods of zero reported revenue and expenses.
- Zero assets reported in the latest filing (2023), indicating no financial reserves.
- Substantial drop in revenue from $327,232 in 2022 to $3,513 in 2023.
Strengths
The following positive indicators were identified for Summerlin South Little League:
- Volunteer-led organization with 0% officer compensation reported across all filings.
- Historically engaged in significant community activity, as evidenced by revenues exceeding $400,000 in multiple years (e.g., $473,814 in 2019, $448,858 in 2018).
Frequently Asked Questions about Summerlin South Little League
Is Summerlin South Little League a legitimate charity?
Summerlin South Little League (EIN: 205612300) is a registered tax-exempt nonprofit based in Nevada. Our AI analysis gives it a Mission Score of 45/100. It has 14 years of IRS 990 filings on record. Total revenue: $4K. 4 red flags identified. 2 strengths noted. Financial health grade: C.
How does Summerlin South Little League spend its money?
Summerlin South Little League directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Summerlin South Little League tax-deductible?
Summerlin South Little League is registered as a tax-exempt nonprofit (EIN: 205612300). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Summerlin South Little League's spending goes to programs?
Summerlin South Little League directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Summerlin South Little League compare to similar nonprofits?
With a transparency score of 45/100 (Fair), Summerlin South Little League is near average for NTEE category O50 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Summerlin South Little League located?
Summerlin South Little League is headquartered in Las Vegas, Nevada and files with the IRS under EIN 205612300. It is classified under NTEE code O50.
How many years of IRS 990 filings does Summerlin South Little League have?
Summerlin South Little League has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $4K in total revenue.
Is Summerlin South Little League a good charity?
Based on the available data, it's difficult to definitively say. While it appears to be volunteer-led (0% officer compensation), the significant financial instability, particularly the $222,262 deficit in 2023 (Revenue $3,513 vs. Expenses $225,775), raises serious concerns about its operational health and long-term viability. The inconsistent reporting of revenue and expenses in prior years also makes a clear assessment challenging.
What caused the large deficit in 2023?
The IRS 990 data for 2023 shows revenue of $3,513 against expenses of $225,775, resulting in a deficit of $222,262. Without more detailed expense breakdowns in the provided data, the specific causes of this large deficit cannot be identified, but it indicates that expenses far outstripped income for the year.
Why are there years with zero revenue and expenses?
Years like 2020 and 2021 show $0 revenue and $0 expenses. This could indicate periods of complete inactivity, a temporary suspension of operations, or that the organization qualified for simplified reporting requirements where no financial activity was reported on the 990-EZ or 990-N forms if below certain thresholds.
Filing History
IRS 990 filing history for Summerlin South Little League showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2023), Summerlin South Little League's revenue has declined by 98.2%, moving from $195K to $4K. Total assets decreased by 100% over the same period, from $99K to $0. Total functional expenses rose by 45.1%, from $156K to $226K. In its most recent filing year (2023), Summerlin South Little League reported a deficit of $222K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4K | $226K | $0 | $0 | — | View 990 |
| 2022 | $327K | $398K | $398K | $398K | — | View 990 |
| 2021 | $0 | $0 | $0 | $0 | — | View 990 |
| 2020 | $0 | $0 | $0 | $0 | — | View 990 |
| 2019 | $474K | $444K | $109K | $0 | — | View 990 |
| 2018 | $449K | $431K | $79K | $0 | — | View 990 |
| 2017 | $439K | $403K | $80K | $0 | — | View 990 |
| 2016 | $401K | $407K | $44K | $0 | — | View 990 |
| 2015 | $328K | $360K | $40K | $-10,750 | — | View 990 |
| 2014 | $290K | $292K | $62K | $-19,729 | — | View 990 |
| 2013 | $239K | $247K | $64K | $-19,729 | — | View 990 |
| 2012 | $215K | $203K | $89K | $-2,889 | — | View 990 |
| 2011 | $19K | $37K | $81K | $0 | — | View 990 |
| 2011 | $195K | $156K | $99K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4K, expenses of $226K, and assets of $0 (revenue -98.9% year-over-year).
- 2022: Revenue of $327K, expenses of $398K, and assets of $398K.
- 2021: Revenue of $0, expenses of $0, and assets of $0.
- 2020: Revenue of $0, expenses of $0, and assets of $0 (revenue -100.0% year-over-year).
- 2019: Revenue of $474K, expenses of $444K, and assets of $109K (revenue +5.6% year-over-year).
- 2018: Revenue of $449K, expenses of $431K, and assets of $79K (revenue +2.3% year-over-year).
- 2017: Revenue of $439K, expenses of $403K, and assets of $80K (revenue +9.5% year-over-year).
- 2016: Revenue of $401K, expenses of $407K, and assets of $44K (revenue +22.0% year-over-year).
- 2015: Revenue of $328K, expenses of $360K, and assets of $40K (revenue +13.2% year-over-year).
- 2014: Revenue of $290K, expenses of $292K, and assets of $62K (revenue +21.4% year-over-year).
- 2013: Revenue of $239K, expenses of $247K, and assets of $64K (revenue +11.0% year-over-year).
- 2012: Revenue of $215K, expenses of $203K, and assets of $89K (revenue +1041.9% year-over-year).
- 2011: Revenue of $19K, expenses of $37K, and assets of $81K (revenue -90.3% year-over-year).
- 2011: Revenue of $195K, expenses of $156K, and assets of $99K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Summerlin South Little League:
Data Sources and Methodology
This transparency report for Summerlin South Little League is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.