CENTENNIAL YOUTH BASEBALL-SOFTBALL ASSOCIATION (EIN 204166855) - Form 990 Financial Analysis & Trantor Score

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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

2006

Legal Domicile

Principal Officer

BOB YOUNT JR

Phone

7202497696

Tax Period

2023-01-01 to 2023-12-31

CENTENNIAL YOUTH BASEBALL-SOFTBALL ASSOCIATION, founded in 2006, is a small nonprofit in the Youth Development sector that reported $437K in total revenue in fiscal year 2023. Expenses of $414K left a modest 5% surplus.

Mission

THE PURPOSE OF THE ORGANIZATION IS TO DEVELOP AND OPERATE YOUTH BASEBALL AND GIRLS SOFTBALL PROGRAMS IN CONNECTION WITH THE BABE RUTH LEAGUE, INC.

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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 $4,964

Program Service Revenue $425,968

Investment Income $0

Other Revenue $6,242

TOTAL REVENUE $437,174

Expense Breakdown

Grants Paid $0

Salaries & Benefits $87,151

Fundraising Expenses $0

Program Expenses $409,895

Other Expenses $326,602

TOTAL EXPENSES $413,753

Year-over-Year Comparison

	2023	2022	Change
Revenue	$437,174	$439,963	0.0%
Expenses	$413,753	$441,425	-0.1%
Net Income	$23,421	$-1,462	-17.0%

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

200

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

$87,151

Total Directors

$87,151

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRIS BAERNS	LEAGUE MANAGER	40.00	Officer Director	$71,000	$0	$71,000
SANTOS FRANCO	VICE PRESIDENT SOFTBALL	5.00	Officer Director	$16,151	$0	$16,151
RANDY SEIFERT	BAMBINO BUDDY BALL DIRECTO	5.00	Officer Director	$0	$0	$0
KEVIN FARRELL	VICE PRESIDENT MAJORS	5.00	Officer Director	$0	$0	$0
BOB YOUNT JR	PRESIDENT	20.00	Officer Director	$0	$0	$0
JAMES SHIELDS	VICE PRESIDENT ALL-STARS A	5.00	Officer Director	$0	$0	$0
HOLLY PORTER	SECRETARY (THROUGH APRIL 2023)	5.00	Officer Director	$0	$0	$0
JEREMY BAERNS	HEAD OF UMPIRES	5.00	Officer Director	$0	$0	$0
STEVE KREBSBACH	LEAGUE VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
JIMMY LARKIN	TREASURER (THROUGH NOV 2023)	5.00	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	$437,174	$413,753	$139,705	$23,421
2022	$439,963	$441,425	$116,284	$-1,462
2021	$383,364	$342,823	$117,746	$40,541
2020	$228,553	$181,145	$77,205	$47,408
2019	$193,892	$190,499	$29,797	$3,393

CENTENNIAL YOUTH BASEBALL-SOFTBALL ASSOCIATION