2017-02-08T09:56:36-06:00 2016-09-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2015-10-01 232751527 LITTLE LEAGUE POLAND FOUNDATION LITT 5703261921 C/O LLB INC PO BOX 3485 WILLIAMSPORT PA 17701 DAVID B HOUSEKNECHT SECRETARY/TREASURER 5703261921 2017-02-03 1 JULIUS C GREEN CPA P00350393 2159720701 2015 2021-01-29 14:40:06Z DAVID B HOUSEKNECHT C/O LLB INC PO BOX 3485 WILLIAMSPORT PA 17701 0 0 X WWW.LITTLELEAGUE.ORG X 1993 PA TO FURTHER THE DEVELOPMENT OF LITTLE LEAGUE BASEBALL AND SOFTBALL IN EUROPE AND AFRICA. 6 4 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 128974 93080 128974 93080 -128974 -93080 8400 13863 1968252 2066795 -1959852 -2052932 TO FURTHER THE DEVELOPMENT OF LITTLE LEAGUE BASEBALL AND SOFTBALL IN EUROPE AND AFRICA IN ACCORDANCE WITH THE MISSION OF LITTLE LEAGUE BASEBALL, INCORPORATED, AS SET FORTH IN ITS CHARTER AND BYLAWS. 0 0 83772 0 0 FURTHERING THE DEVELOPMENT OF LITTLE LEAGUE BASEBALL AND SOFTBALL IN EUROPE AND AFRICA BY PROVIDING ADMINISTRATIVE SUPPORT AND TRAINING FOR VOLUNTEERS, LOCAL LEAGUES AND TOURNAMENTS. 83772 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 1 PL 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 PA X DAVID HOUSEKNECHT CFO 5703261921 C/O LITTLE LEAGUE BASEBALL INC WILLIAMSPORT PA 17701 STEPHEN D KEENER PRESIDENT & EXECUTIVE DIRECTOR 0.10 45.00 X X 0 442748 81720 DR CREIGHTON J HALE SECOND VICE PRESIDENT 0.10 X X 0 0 0 DAVID B HOUSEKNECHT SECRETARY/TREASURER 0.10 45.00 X X 0 247031 51563 JOSEPH JANOWSKI TRUSTEE 0.10 X 0 0 0 WILLIAM PISZEK TRUSTEE 0.10 X 0 0 0 BUD VANDERBERG TRUSTEE 0.10 1.00 X 0 0 0 0 689779 133283 0 0 1 0 0 0 0 0 0 84168 75751 8417 8912 8021 891 93080 83772 9308 0 8400 13863 8400 13863 1968252 2066795 1968252 2066795 X -1959852 -2052932 -1959852 -2052932 8400 13863 -93080 0 X 0 1 X 1 0 X X 1 LITTLE LEAGUE BASEBALL INC 231688231 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A PART IV SECTION B LINE 1: LITTLE LEAGUE POLAND FOUNDATION (THE "FOUNDATION") WAS ORGANIZED AND IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF LITTLE LEAGUE BASEBALL, INC. ("LLB"). THE FOUNDATION'S ORGANIZING DOCUMENTS PROVIDE THAT THE FOUNDATION WAS CREATED TO BENEFIT LLB BY FURTHERING THE DEVELOPMENT OF LLB ON THE EUROPEAN CONTINENT IN ACCORDANCE WITH THE MISSION OF LLB, AS SET FORTH IN ITS CHARTER AND BYLAWS. THE FOUNDATION'S ORGANIZING DOCUMENTS DO NOT EMPOWER THE FOUNDATION'S MANAGERS TO USE THE FUNDS FOR A PURPOSE WHICH DOES NOT BENEFIT LLB. THE FOUNDATION IS "OPERATED, SUPERVISED, OR CONTROLLED BY" LLB BECAUSE OF THE PRESENCE OF A SUBSTANTIAL DEGREE OF DIRECTION BY LLB OVER THE FOUNDATION'S POLICIES, PROGRAMS, AND ACTIVITIES, COMPARABLE TO THAT OF A PARENT AND SUBSIDIARY RELATIONSHIP. LLB'S PRESIDENT/CEO AND SENIOR VP/CFO OVERSEE THE DAILY ACTIVITIES OF THE FOUNDATION. THESE OFFICERS, ALONG WITH A THIRD COMMON BOARD MEMBER, COMPRISE 50% OF THE FOUNDATION'S BOARD - PROVIDING LLB WITH A SIGNIFICANT VOICE IN THE INVESTMENT POLICIES AND DIRECTING THE USE OF THE ASSETS OF THE FOUNDATION. 0 DUE TO LITTLE LEAGUE BASEBALL, INC. 2066795 2066795 X 0 0 0 0 0 93080 0 93080 0 93080 PART X, LINE 2: THE FASB REQUIRES AN ENTITY TO ASSESS ITS UNCERTAIN TAX POSITIONS USING A TWO-STEP APPROACH FOR RECOGNIZING, MEASURING, AND DISCLOSING TAX BENEFITS TAKEN OR EXPECTED TO BE TAKEN IN AN UNRELATED BUSINESS ACTIVITY TAX RETURN. NO LIABILITIES HAVE BEEN RECORDED AS A RESULT OF THIS STANDARD. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 1 4 PROGRAM SERVICES TO FURTHER THE DEVELOPMENT OF LITTLE LEAGUE BASEBALL AND SOFTBALL IN EUROPE AND AFRICA. 84168 1 4 0 0 1 4 84168 0 84168 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 0 0 STEPHEN D KEENER PRESIDENT & EXECUTIVE DIRECTOR 0 437834 0 0 0 4914 0 60973 0 20747 0 524468 0 0 DAVID B HOUSEKNECHT SECRETARY/TREASURER 0 247031 0 0 0 0 0 29970 0 21593 0 298594 0 0 PART I, LINE 1A AS PART OF HIS EMPLOYMENT AGREEMENT WITH LITTLE LEAGUE BASEBALL INC. (CONTROLLING ORGANIZATION), LITTLE LEAGUE PAYS FOR STEPHEN KEENER'S MEMBERSHIP DUES TO THE COUNTRY CLUB. THESE DUES AMOUNTED TO $4,914 AND ARE INCLUDED IN MR. KEENER'S W-2 WAGES. PART I, LINE 3 COMPENSATION FOR THE PRESIDENT/EXECUTIVE DIRECTOR IS DETERMINED BY LITTLE LEAGUE BASEBALL, INC. (PARENT ORGANIZATION) USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, COMPENSATION SURVEY/STUDY AND APPROVAL BY THE BOARD/COMPENSATION COMMITTEE. FORM 990, PART V, LINE 2A THE EMPLOYEES ARE EMPLOYEES OF LITTLE LEAGUE BASEBALL, INC. ("LLB"), RELATED ORGANIZATION. LLB FILES ALL REQUIRED EMPLOYMENT TAX RETURNS UNDER ITS EIN 23-1688231. FORM 990, PART VI, SECTION B, LINE 11 THE 990 WAS REVIEWED IN DETAIL BY THE FOLLOWING BOARD MEMBERS - DAVE HOUSEKNECHT (CFO OF LITTLE LEAGUE), STEPHEN KEENER (PRESIDENT OF LITTLE LEAGUE). FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. THE DIRECTOR OF HUMAN RESOURCES AND CFO REVIEW THESE STATEMENTS AND REPORT ANY ISSUES TO THE PRESIDENT AND CEO. BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT UPON JOINING. ADDITIONALLY, BOARD MEMBERS MUST UPDATE MANAGEMENT IF THEY BECOME AWARE OF ANY NEW CONFLICTS. ANY BOARD MEMBERS WITH NOTED CONFLICTS ARE REQUIRED TO ABSTAIN FROM VOTING ON MATTERS INVOLVING THE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEES OF THE ORGANIZATION ARE EMPLOYEES OF THE CONTROLLING ORGANIZATION, LITTLE LEAGUE BASEBALL, INC. ("LLB"). A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF LLB DETERMINES THE COMPENSATION OF THE CEO, OFFICERS AND KEY EMPLOYEES. ADDITIONALLY, DURING THE BUDGET PROCESS THE CEO, CFO, AND HUMAN RESOURCES RECOMMEND A SALARY BUDGET. THE COMPENSATION COMMITTEE APPROVES OR DENIES THE RECOMMENDED SALARY BUDGET. THE COMPENSATION COMMITTEE SETS SALARIES OF OFFICERS BASED ON AN EXCEL WORKSHEET THAT COMPARES CURRENT TO PRIOR YEAR AND MARKET TARGET TO ENSURE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. MARKET TARGETS ARE BASED ON COMPARABLE LOCAL WAGES AND/OR REGIONAL AND NATIONAL WAGES ADJUSTED FOR LOCAL COST OF LIVING ASSUMPTIONS. THE REVIEW AND APPROVAL OF COMPENSATION IS DOCUMENTED BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. LITTLE LEAGUE BASEBALL INCORPORATED PO BOX 3485 WILLIAMSPORT PA 17701 231688231 PROMOTE AND SUPERVISE PARTICIPANTS IN LITTLE LEAGUE BASEBALL AND SOFTBALL PA 501(C)(3) 7 N/A 0 LITTLE LEAGUE BASEBALL RISK PURCHASING GROUP INC PO BOX 4385 WILLIAMSPORT PA 17701 363708763 INSURANCE IL N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0