Ligonier Youth Baseball & Softball Association (EIN 251678358) - 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

1992

Legal Domicile

Principal Officer

Adam Storey

Phone

2156057587

Tax Period

2023-01-01 to 2023-12-31

Ligonier Youth Baseball & Softball Association, founded in 1992, is a micro nonprofit that reported $60K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $75K exceeded revenue, resulting in a 25% operating deficit.

Mission

See Supporting Statement

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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 $34,393

Program Service Revenue $0

Investment Income $0

Other Revenue $25,652

TOTAL REVENUE $60,045

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $45,227

TOTAL EXPENSES $74,795

Year-over-Year Comparison

	2023	2022	Change
Revenue	$60,045	$70,752	-0.2%
Expenses	$74,795	$55,451	+0.3%
Net Income	$-14,750	$15,301	-2.0%

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

100

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
Tony Soto	President	010.00	Director	$0	$0	$0
Judy Podlucky	VP of Baseball	010.00	Director	$0	$0	$0
Michelle Knupp	Board Member	010.00	Director	$0	$0	$0
Adam Storey	Treasurer	010.00	Director	$0	$0	$0
Molly Majocha	Secretary	010.00	Director	$0	$0	$0
Karl Horman	Board Member	005.00	Director	$0	$0	$0
Stacey Peterman	Board Member	005.00	Director	$0	$0	$0
Brett Flickinger	Board Member	005.00	Director	$0	$0	$0
Rob Hakel	Board Member	005.00	Director	$0	$0	$0
Carley Markle	VP of Softball	005.00	Director	$0	$0	$0
Tiffany Mountan	Board Member	005.00	Director	$0	$0	$0
Lee Steffey	Board Member	005.00	Director	$0	$0	$0
Trent Perry	Board Member	005.00	Director	$0	$0	$0
Jeff Figard	Board Member	005.00	Director	$0	$0	$0
Zach Ziolko	Board Member	005.00	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	$60,045	$74,795	$164,638	$-14,750
2022	$70,752	$55,451	$180,115	$15,301
2021	$52,222	$47,705	$164,814	$4,517
2020	$19,333	$21,654	$160,297	$-2,321

Ligonier Youth Baseball & Softball Association