OLEY VALLEY YOUTH LEAGUE 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

1972

Legal Domicile

Principal Officer

BRITTANY BILLERA-SMITH

Phone

6109876655

Tax Period

2023-01-01 to 2023-12-31

OLEY VALLEY YOUTH LEAGUE INC, founded in 1972, is a small nonprofit that reported $174K in total revenue in fiscal year 2023. Revenue surged 40% from the prior year, signaling strong growth momentum. Expenses of $154K left a modest 12% surplus.

Mission

TO PROMOTE, DEVELOP AND SUPERVISE THE PARTICIPATION BY PERSONS WHO RESIDE WITHIN THE OLEY VALLEY SCHOOL DISTRICT IN PROGRAMS OF YOUTH ACTIVITIES, PARTICULARLY ORGANIZED SPORTS. THE YOUTH LEAGUE STRIVES TO ASSIST MEMBERS AND PARTICIPANTS IN DEVELOPING MENTALLY, SOCIALLY AND PHYSICALLY AND THEREBY DEVELOPING QUALITIES OF GOOD CITIZENSHIP AND SPORTSMANSHIP.

Program Service Accomplishments

Program 1

Expenses: $138,114 Revenue: $112,168

THE ORGANIZATION PROVIDES SPORTS ORIENTED PROGRAMS TO OVER 500 AREA YOUTHS. PROGRAM ACTIVITIES ARE DESIGNED TO PROMOTE AND DEVELOP QUALITIES OF SPORTSMANSHIP AND CITIZENSHIP TO PARTICIPANTS.

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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 $31,170

Program Service Revenue $112,168

Investment Income $2

Other Revenue $30,509

TOTAL REVENUE $173,849

Expense Breakdown

Grants Paid $0

Salaries & Benefits $25,058

Fundraising Expenses $1,620

Program Expenses $138,114

Other Expenses $128,623

TOTAL EXPENSES $153,681

Year-over-Year Comparison

	2023	2022	Change
Revenue	$173,849	$124,317	+0.4%
Expenses	$153,681	$158,816	0.0%
Net Income	$20,168	$-34,499	-1.6%

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

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
KRISTEN SOLLINGER-GUMENISKI	PRESIDENT	1.00	Officer Director	$0	$0	$0
STEPHANIE SHUEMAN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JENNA MOLL	SECRETARY	1.00	Officer Director	$0	$0	$0
BRITTANY BILLERA-SMITH	TREASURER	1.00	Officer Director	$0	$0	$0
CHRISTINA SHOBER	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN GUMENISKI	BOARD MEMBER	1.00	Director	$0	$0	$0
LAUREN DEGLER	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT MOYER	BOARD MEMBER	1.00	Director	$0	$0	$0
COURTNEY MAST	BOARD MEMBER	1.00	Director	$0	$0	$0
ABBY MARKS	BOARD MEMBER	1.00	Director	$0	$0	$0
LAUREN O'BRIEN	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE O'BRIEN	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIAN HAFER	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE BILLERA-SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
BOBBIJO HAFER	BOARD MEMBER	1.00	Director	$0	$0	$0
AMY PIERCE	BOARD MEMBER THRU APRIL	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	$173,849	$153,681	$156,248	$20,168
2022	$124,317	$158,816	$135,910	$-34,499
2021	$132,717	$120,380	$170,461	$12,337
2020	$75,319	$96,407	$158,149	$-21,088
2019	$166,382	$161,499	$179,249	$4,883
2018	$188,905	$161,784	$174,496	$27,121