WHALING CITY LITTLE BASEBALL LEAGUE

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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

1948

Legal Domicile

Principal Officer

Andrew Cormier

Phone

5089981533

Tax Period

2025-01-01 to 2025-12-31

WHALING CITY LITTLE BASEBALL LEAGUE, founded in 1948, is a small nonprofit that reported $132K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $145K exceeded revenue, resulting in a 10% operating deficit.

Mission

Youth Baseball Instruction, Competition, and Tournament

Program Service Accomplishments

Program 1

Expenses: $144,512 Revenue: $98,652

WCYBLL offers instruction and competition to young boys and girls ages 5 through 12. League play culminates in playoffs and the awarding of championship. All star teams play in area tournaments...

WCYBLL offers instruction and competition to young boys and girls ages 5 through 12. League play culminates in playoffs and the awarding of championship. All star teams play in area tournaments. WCYBLL offers physical training and sports education to all its' participants from T ball to Senior League.

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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 (2025)

Revenue Breakdown

Contributions & Grants $17,497

Program Service Revenue $43,681

Investment Income $0

Other Revenue $70,795

TOTAL REVENUE $131,973

Expense Breakdown

Grants Paid $2,270

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $144,512

Other Expenses $143,148

TOTAL EXPENSES $145,418

Year-over-Year Comparison

	2025	2024	Change
Revenue	$131,973	$148,478	-0.1%
Expenses	$145,418	$165,913	-0.1%
Net Income	$-13,445	$-17,435	-0.2%

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

118

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
David Dumont	President	20	Officer	$0	$0	$0
Jamie Silvia	Vice President	20	Officer	$0	$0	$0
Andrew Cormier	Treasurer	20	Officer	$0	$0	$0
Darren Fleurent	Secretary	20	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
2025	$131,973	$145,418	$66,603	$-13,445
2023	$164,256	$132,495	$97,483	$31,761