Rehoboth Youth Baseball & Softball AssociationInc

EIN: 043263911 501(c)(3) 501(c)(3) Corporation

PO Box 586, Rehoboth, MA, 02769

Total Revenue
$279,836
Total Expenses
$245,325
Total Assets
$215,038
Net Assets
$175,710

Tuckman-Chang Vulnerability Assessment

Research-Based

Academic framework for nonprofit financial sustainability (Tuckman & Chang, 1991)

Equity Deficiency
0.72
✓ Strong — 6+ mo. reserves
Revenue Concentration
0.90
⚠ High Risk — Concentrated
Admin Flexibility
0.0%
⚠ Too Lean — No room to cut
Operating Sustainability
12.3%
✓ Healthy — Sustainable
Overall Vulnerability Assessment
Based on 4 vulnerability indicators
~ MODERATE
2/4 flags
Equity deficiency (<0.25) ✓ Pass
Revenue concentration (>0.60) 🚩 Flagged
Admin too lean (<10%) 🚩 Flagged
Operating deficit (<0%) ✓ Pass

About: The Tuckman-Chang framework identifies four key indicators of financial vulnerability. 0 flags = low risk, 1–2 = moderate risk, 3–4 = high risk. Validated across thousands of nonprofits since 1991.

Learn more about the Tuckman-Chang methodology →

Financial Trends

Organization Details

Formation Year
1995
Legal Domicile
MA
Tax Period
January 2023 - December 2023

Rehoboth Youth Baseball & Softball AssociationInc is a 501(c)(3) with EIN 043263911, based in PO Box 586, Rehoboth, MA, 02769. Founded in 1995, the organization files IRS Form 990 and reported its most recent data for fiscal year 2023. In that period, it reported $279,836 in total revenue and $245,325 in total expenses, with net assets of $175,710. Its Trantor Score is 648 (Fair), reflecting its financial health based on liquidity, solvency, and operational efficiency.

Mission

Rehoboth Youth Baseball & Softball Association (The Organization) is a non-profit organization established on March 20, 1995. Its primary purpose is to implant firmly in the children of the community the ideals of good sportsmanship, honesty, loyalty courage and respect for autho

Trantor Score

Financial Health & Payment Capacity Assessment

Score based on: Liquidity (40%), Solvency (30%), Sustainability (20%), Efficiency (10%)

648
Fair
Moderate Risk
FICO Scale: 300–850

Liquidity (40%)
0.50
+110 pts
Solvency (30%)
0.74
+122 pts
Sustainability (20%)
0.70
+77 pts
Efficiency (10%)
0.70
+38 pts
Learn more about the Trantor Score methodology →

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $14,519
Program Service Revenue $265,058
Investment Income $259
Other Revenue $0
TOTAL REVENUE $279,836

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $245,325
Other Expenses $245,325
TOTAL EXPENSES $245,325

Year-over-Year Comparison

2023 2022 Change
Revenue $279,836 $259,911 +7.7%
Expenses $245,325 $220,592 +11.2%
Net Income $34,511 $39,319 -12.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required

Financial Health Indicators

Financial Distress Indicator (Altman Z-Score)
✓ Safe Zone — Low probability of financial distress
6.31
>2.6 safe · 1.1–2.6 gray · <1.1 distress

Learn about the Altman Z-Score methodology adapted for nonprofits →

Liquidity & Cash Position

Cash Reserve
5.7
Months of expenses covered
Cash to Assets
54.3%
Liquid asset ratio
Working Capital
$116,827
Current assets − liabilities

Solvency & Debt Position

Solvency Ratio
5.47
Assets / Liabilities (>1 is solvent)
Debt Ratio
18.3%
Liabilities / Assets (lower is better)
Debt to Net Assets
0.22
Leverage ratio

Revenue Sustainability & Diversification

Self-Sufficiency
94.7%
Program revenue / Total revenue
Donation Dependence
5.2%
Contributions / Total revenue
Revenue Concentration
94.7%
Largest source (lower = more diverse)

Operational Performance

Admin Efficiency
0.0%
Target: 10–20% is optimal
Asset Turnover
1.30x
Revenue / Assets
Expense Coverage
8.6
Months can operate w/o income
Surplus Margin
12.3%
Net income / Revenue

Growth Indicators

Net Assets Growth
24.4%
Year-over-year change

Governance

Voting Members
12
Independent Members
12
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
4
$0
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DJ Duarte VP of Maintenance 1.00
Director
$0 $0 $0
Jennifer DeGroot VP Junior Softball 1.00
Director
$0 $0 $0
Spencer Desilva VP of Fundraising 0.00
Director
$0 $0 $0
Adam Perry VP of Field rental 0.00
Director
$0 $0 $0
Jared Fogel VP of Concessions 1.00
Director
$0 $0 $0
Robert Choquette VP of Senior Softball 1.00
Director
$0 $0 $0
Frank Oliver VP Majors 1.00
Director
$0 $0 $0
David Miller VP of Finance 5.00
Officer Director
$0 $0 $0
Jason Sidok President 5.00
Officer Director
$0 $0 $0
Charles Roth VP of Operations 5.00
Officer Director
$0 $0 $0
Josh Rodrigues Secretary 1.00
Officer Director
$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 $279,836 $245,325 $215,038 $34,511
2022 $259,911 $220,592 $210,044 $39,319
2021 $229,206 $203,966 $181,161 $25,240
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