NARROWS BASEBALL CLUB

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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

2003

Legal Domicile

Principal Officer

Jon Fuller

Phone

3604713601

Tax Period

2023-10-01 to 2024-09-30

NARROWS BASEBALL CLUB, founded in 2003, is a small nonprofit in the Recreation & Sports sector that reported $480K in total revenue in fiscal year 2023. Revenue surged 54% from the prior year, signaling strong growth momentum. The organization ran a surplus of $91K, a strong 19% operating margin.

Mission

Youth baseball and softball programs. During the 2022/2023 baseball/softball season the Narrows Baseball Club sponsored 10 youth baseball teams. The total number of players were approximately 140 players. Each team played 55-70 games during the season. No player is turned away for financial reasons.

Program Service Accomplishments

Program 1

Expenses: $388,367 Revenue: $479,716

We had 10 youth baseball/softball teams play baseball games/tournaments March through August, In addition to playing baseball/softball the players also participated in strength and conditioning...

We had 10 youth baseball/softball teams play baseball games/tournaments March through August, In addition to playing baseball/softball the players also participated in strength and conditioning, indoor winter team workouts, outdoor team workouts, specialized pitching and catching workouts and also infielding sessions with a retired pro baseball player. We are a well-established baseball/softball program in the Pacific Northwest with an excellent reputation of our players being responsible and respectful in the community. The coaches are mentors to the players. We do not refuse any player from playing for our club due to financial hardship.

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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 $479,716

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $479,716

Expense Breakdown

Grants Paid $0

Salaries & Benefits $77,091

Fundraising Expenses $0

Program Expenses $388,367

Other Expenses $311,276

TOTAL EXPENSES $388,367

Year-over-Year Comparison

	2023	2022	Change
Revenue	$479,716	$312,422	+0.5%
Expenses	$388,367	$307,258	+0.3%
Net Income	$91,349	$5,164	+16.7%

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

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
Jon Fuller	President	15	Officer	$0	$0	$0
Rich Benedict	Vice President	10	Officer	$0	$0	$0
Michelle Smith	Business Manager	15	Officer	$0	$0	$0
Casey Fuller	Board Member	5	Officer	$0	$0	$0
Ben Sleeter	Business Director	15	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	$479,716	$388,367	$100,484	$91,349
2023	$312,422	$307,258	$9,135	$5,164
2022	$329,618	$329,142	$3,971	$476
2021	$265,633	$273,055	$3,495	$-7,422
2020	$204,905	$222,235	$10,917	$-17,330