MARIETTA UMPIRES ASSOCIATION INC (EIN 030611800) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

TIM BAILEY

Tax Period

2023-01-01 to 2023-12-31

MARIETTA UMPIRES ASSOCIATION INC, founded in 2001, is a small nonprofit in the Community Improvement sector that reported $334K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum.

Mission

TO RECRUIT, TRAIN, AND PROVIDE HIGH SCHOOL BASEBALL UMPIRES FOR GHSA MEMBER SCHOOLS AND OTHER INDEPENDENT SCHOOL ASSOCIATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,781

Program Service Revenue $329,509

Investment Income $0

Other Revenue $0

TOTAL REVENUE $334,290

Expense Breakdown

Grants Paid $0

Salaries & Benefits $26,482

Fundraising Expenses $0

Program Expenses $314,860

Other Expenses $9,770

TOTAL EXPENSES $324,630

Year-over-Year Comparison

	2023	2022	Change
Revenue	$334,290	$262,266	+0.3%
Expenses	$324,630	$268,199	+0.2%
Net Income	$9,660	$-5,933	-2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$26,482

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL BATES	FIRST VP BOOKING SECRETARY	16.00	Officer	$21,627	$0	$21,627
TIM BAILEY	TREASURER	8.00	Officer	$4,855	$0	$4,855
PATRICK FAERBER	SECOND VP TRAINING DIRECTOR	8.00	Officer	$0	$0	$0
ROBERT BECKELIC	RECRUITING DIRECTOR	4.00	Officer	$0	$0	$0
MICHAEL BECKELIC	PRESIDENT	4.00	Officer	$0	$0	$0
CALVIN GRIFFIN	RECORDING SECRETARY	4.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$334,290	$324,630	$13,024	$9,660
2022	$262,266	$268,199	$2,223	$-5,933
2021	$250,160	$246,216	$8,156	$3,944
2019	$211,577	$219,269	$8,369	$-7,692
2018	$256,884	$258,451	$16,061	$-1,567

MARIETTA UMPIRES ASSOCIATION INC