North Park Little League Baseball Inc (EIN 208459268) - 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

2009

Legal Domicile

Principal Officer

GREG SPIELMAN

Phone

6195175965

Tax Period

2024-10-01 to 2025-09-30

North Park Little League Baseball Inc, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $237K in total revenue in fiscal year 2024. Revenue surged 44% from the prior year, signaling strong growth momentum. The organization ran a surplus of $64K, a strong 27% operating margin.

Mission

North Park Little League will provide a healthy environment for the youth of our community. Our focus is to encourage participation develop character and discipline promote teamwork and advocate citizenship and community pride. We will strive to provide quality instruction in the development of baseball skills sportsmanship competitiveness and fair play. North Park Little League is committed to enriching the lives of our youth and fostering a love of the game. CORE VALUES: Sportsmanship Citizenship Character FUNdamentals Positive Attitude. Listen to your coaches. Always play your best.You are tomorrows athletes.Be a good sport.Allow for mistakes.Learn from them.Let players have fun!

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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 $76,467

Program Service Revenue $157,802

Investment Income $0

Other Revenue $2,930

TOTAL REVENUE $237,199

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $172,758

Other Expenses $172,758

TOTAL EXPENSES $172,758

Year-over-Year Comparison

	2024	2023	Change
Revenue	$237,199	$164,449	+0.4%
Expenses	$172,758	$119,337	+0.4%
Net Income	$64,441	$45,112	+0.4%

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

122

Independent Members

N/A

Employees

N/A

Volunteers

532

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
GREG SPIELMAN	PRESIDENT	30.00	Officer Director Key Emp	$0	$0	$0
BRENT FOSNAUGHT	VICE PRESIDENT	20.00	Officer Director	$0	$0	$0
Adam Siner	TREASURER	15.00	Officer Director Key Emp	$0	$0	$0
RAY RIVERA	SECRETARY	10.00	Officer Director	$0	$0	$0
RYAN DEAN	PLAYER AGENT	10.00	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	$237,199	$172,758	$210,073	$64,441
2024	$180,876	$119,337	$145,632	$61,539

North Park Little League Baseball Inc