FRIENDS OF BASEBALL

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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

2010

Legal Domicile

Phone

5032086189

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF BASEBALL, founded in 2010, is a small nonprofit in the Youth Development sector that reported $399K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $374K left a modest 6% surplus.

Mission

TO PROVIDE CHARITABLE FINANCIAL RESOURCES, GOODS SERVICES AND EDUCATIONAL RESOURCES TO YOUTH.

Program Service Accomplishments

Program 1

Expenses: $190,944

Provide after school and summer physical recreation and academic, enrichment programming, hosting free clinics for underserved youth in the community, providing subsidized training and resources for youth coaches, providing player access scholarships and equipment to ensure youth have access to team opportunities supported by fundraising, grants and corporate sponsorships

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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 (2024)

Revenue Breakdown

Contributions & Grants $318,881

Program Service Revenue $17,673

Investment Income $0

Other Revenue $62,122

TOTAL REVENUE $398,676

Expense Breakdown

Grants Paid $0

Salaries & Benefits $233,086

Fundraising Expenses $4,374

Program Expenses $190,944

Other Expenses $140,965

TOTAL EXPENSES $374,051

Year-over-Year Comparison

	2024	2023	Change
Revenue	$398,676	$356,258	+0.1%
Expenses	$374,051	$333,591	+0.1%
Net Income	$24,625	$22,667	+0.1%

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

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

$88,743

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AARON DICKSON	Executive Dir.	40.00	Officer	$88,743	$0	$88,743
JORDAN BICE	Vice President	1.00	Director	$0	$0	$0
BEN LONGCOR	Treasurer	3.50	Director	$0	$0	$0
MIKE SCHWAB	Director	1.00	Director	$0	$0	$0
TJ BIRKEL	Director	1.00	Director	$0	$0	$0
JAI BLAIR	Director	1.50	Director	$0	$0	$0
SCOTT DAVIS	President	3.50	Director	$0	$0	$0
KATHERINE DU PONT	Director	1.50	Director	$0	$0	$0
GABRIEL CHASE	Secretary	1.00	Director	$0	$0	$0
JD KIGGINS	Director	1.00	Director	$0	$0	$0
DREW HAGEDORN	Director	1.00	Director	$0	$0	$0
SARAH EGGE COAKLEY	Director	1.00	Director	$0	$0	$0
JENNIFER ARGUINZONI-WARD	Director	1.50	Director	$0	$0	$0
TIFFANY DEMPSEY	Director	1.00	Director	$0	$0	$0
DONELL MORGAN	Director	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	$398,676	$374,051	$86,282	$24,625
2023	$356,258	$333,591	$66,657	$22,667
2022	$313,286	$313,014	$38,990	$272
2021	$303,285	$297,204	$38,718	$6,081
2020	$175,571	$167,793	$32,637	$7,778
2019	$188,689	$180,958	$24,859	$7,731
2018	$134,649	$155,493	$17,128	$-20,844