LAKEVILLE BASEBALL ASSOCIATION INC

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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

2005

Legal Domicile

Principal Officer

THANE HATHAWAY

Phone

9523459245

Tax Period

2023-01-01 to 2023-12-31

LAKEVILLE BASEBALL ASSOCIATION INC, founded in 2005, is a small nonprofit in the Recreation & Sports sector that reported $443K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $95K, a strong 22% operating margin.

Mission

THE OBJECTIVE OF THE LAKEVILLE BASEBALL ASSOCIATION IS TO PROVIDE A FUN AND SAFE ENVIRONMENT FOR RECREATIONAL AND COMPETITIVE BASEBALL PROGRAMS FOR THE CHILDREN OF THE COMMUNITY AND NOT ONLY TEACH THEM THE FUNDAMENTALS AND STRATEGIES OF THE GAME, BUT ALSO INSTILL THE PRINCIPLES OF SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE, AND RESPECT FOR OTHERS.

Program Service Accomplishments

Program 1

Expenses: $342,473 Revenue: $290,794

PROVIDE SUPERVISED RECREATIONAL AND COMPETITIVE BASEBALL PROGRAMS FOR THE CHILDREN OF THE COMMUNITY.

Program 2

Expenses: $300 Revenue: $4,600

LBA HAS PARTNERED WITH THE MIRACLE LEAGUE AND HAS BUILT A MIRACLE LEAGUE FIELD AT KING PARK. THIS SPECIALLY DESIGNED MIRACLE LEAGUE FIELD HAS A 1/2 INCH THICK RUBBERIZED PLAYING SURFACE WHICH ENABLES KIDS USING WHEELCHAIRS TO EASILY GET AROUND THE BASES, AND PROVIDE MORE CUSHION IN THE EVENT OF A FALL. THE MIRACLE LEAGUE FIELD MAKES IT POSSIBLE FOR CHILDREN AGES 3 - 19 WITH DISABILITIES TO HAVE THE OPPORTUNITY TO PLAY BASEBALL IN AN ORGANIZED LEAGUE. SEE SCHEDULE O FOR MORE INFORMATION. LBA OFFERS SUMMER AND FALL LEAGUES THAT SERVE THE ENTIRE SOUTH METRO AREA. LBA WILL SCHEDULE PLAYERS FROM THE MAINSTREAM BASEBALL PROGRAMS TO ACT AS "BUDDIES" FOR MIRACLE LEAGUE PLAYERS. THIS INTERACTION BETWEEN YOUTH WITH DIFFERENT ABILITY LEVELS WILL HAVE LONG LASTING EFFECTS FOR THE PLAYER AND THE BUDDY.

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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 $64,412

Program Service Revenue $295,394

Investment Income $558

Other Revenue $83,101

TOTAL REVENUE $443,465

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $673

Program Expenses $342,773

Other Expenses $347,972

TOTAL EXPENSES $347,972

Year-over-Year Comparison

	2023	2022	Change
Revenue	$443,465	$484,847	-0.1%
Expenses	$347,972	$352,772	0.0%
Net Income	$95,493	$132,075	-0.3%

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

425

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
THANE HATHAWAY	COMMISSIONER	1.00	Officer Director	$0	$0	$0
MATT BODDEN	FINANCE DIRE	1.00	Officer Director	$0	$0	$0
SARA DRAZKOWSKI	INFORMATION	1.00	Director	$0	$0	$0
JEN BOLSON	VOLUNTEER DI	1.00	Director	$0	$0	$0
RYAN KRIESEL	FIELDS DIREC	1.00	Director	$0	$0	$0
MIKE ORTH	SCHEDULING D	1.00	Director	$0	$0	$0
ZACH HADDY	TRAINING & D	1.00	Director	$0	$0	$0
JENNIFER FRENZEL	EQUIPMENT DI	1.00	Director	$0	$0	$0
JIM ENNEKING	OPERATIONS D	1.00	Director	$0	$0	$0
KARI SCHMITZ	MIRACLE LEAG	1.00	Director	$0	$0	$0
SARA HEGBERG	HOUSE DIR G	1.00	Director	$0	$0	$0
REID SCHULZ	NORTH TRAVEL	1.00	Director	$0	$0	$0
MIKE BRIL	SOUTH TRAVEL	1.00	Director	$0	$0	$0
DOUG STANTON	NORTH SR YOU	1.00	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	$443,465	$347,972	$518,519	$95,493
2022	$484,847	$352,772	$418,718	$132,075
2021	$336,373	$352,197	$286,643	$-15,824
2020	$79,340	$271,133	$302,862	$-191,793
2019	$676,885	$585,279	$508,825	$91,606
2018	$508,594	$361,325	$433,170	$147,269