VISALIA YOUTH BASEBALL INC (EIN 264167282) - 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

1997

Legal Domicile

Principal Officer

FRANK DURAZO

Phone

5592809518

Tax Period

2024-01-01 to 2024-12-31

VISALIA YOUTH BASEBALL INC, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $418K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

PROVIDING A SUPERVISED PROGRAM OF COMPETITIVE BASEBALL IN THE VISALIA AREA OF CALIFORNIA.

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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 $417,476

Program Service Revenue $0

Investment Income $125

Other Revenue $0

TOTAL REVENUE $417,601

Expense Breakdown

Grants Paid $300

Salaries & Benefits $0

Fundraising Expenses $964

Program Expenses $418,697

Other Expenses $419,361

TOTAL EXPENSES $419,661

Year-over-Year Comparison

	2024	2023	Change
Revenue	$417,601	$380,463	+0.1%
Expenses	$419,661	$327,649	+0.3%
Net Income	$-2,060	$52,814	-1.0%

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

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
CHRIS ALBANESE	BOARD MEMBER	10.00	Director	$0	$0	$0
STUART ANDERSON	BOARD MEMBER	10.00	Director	$0	$0	$0
DREW ANTENORE	BOARD MEMBER	10.00	Director	$0	$0	$0
ANA BARBA	SECRETARY	15.00	Officer Director	$0	$0	$0
ALEX CASTELLANOZ	BOARD MEMBER	10.00	Director	$0	$0	$0
RAMON CORONADO	BOARD MEMBER	10.00	Director	$0	$0	$0
MADDIE DAY	BOARD MEMBER	10.00	Director	$0	$0	$0
FRANK DURAZO	PRESIDENT	25.00	Officer Director	$0	$0	$0
STEVE ETCHEGARAY	BOARD MEMBER	10.00	Director	$0	$0	$0
ALEX FLENORY	BOARD MEMBER	10.00	Director	$0	$0	$0
GREG GIBBONS	BOARD MEMBER	10.00	Director	$0	$0	$0
MARK GREEN	BOARD MEMBER	10.00	Director	$0	$0	$0
SHANE HOLMAN	BOARD MEMBER	10.00	Director	$0	$0	$0
RYAN HOPPER	BOARD MEMBER	10.00	Director	$0	$0	$0
MARK JORDAN	BOARD MEMBER	10.00	Director	$0	$0	$0
YADIRA LOPEZ	BOARD MEMBER	10.00	Director	$0	$0	$0
GINA RAMOS	BOARD MEMBER	10.00	Director	$0	$0	$0
DINO SIMONI	BOARD MEMBER	10.00	Director	$0	$0	$0
NATHAN STEWART	BOARD MEMBER	10.00	Director	$0	$0	$0
VALERIE TORRES	BOARD MEMBER	10.00	Director	$0	$0	$0
JOSE VEGA	BOARD MEMBER	10.00	Director	$0	$0	$0
GERARDO VILLARRAL	BOARD MEMBER	10.00	Director	$0	$0	$0
STEVEN YANDELL	BOARD MEMBER	10.00	Director	$0	$0	$0
JOE YBARRA	BOARD MEMBER	10.00	Director	$0	$0	$0
DAVID LAMORA	BOARD MEMBER	10.00	Director	$0	$0	$0
NATHAN MADSEN	TREASURER	15.00	Officer Director	$0	$0	$0
KATIE LAMORA	BOARD MEMBER	10.00	Director	$0	$0	$0
BRIAN T LONG	BOARD MEMBER	10.00	Director	$0	$0	$0
JENNIFER PHAM	BOARD MEMBER	10.00	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
2025	No data	No data	No data	No data
2024	$417,601	$419,661	$583,562	$-2,060
2023	$380,463	$327,649	$585,622	$52,814
2022	$334,313	$263,530	$532,808	$70,783
2021	$245,823	$160,961	$462,025	$84,862
2020	$135,439	$153,183	$377,163	$-17,744
2019	$446,378	$449,752	$394,907	$-3,374
2018	$283,043	$254,618	$398,281	$28,425

VISALIA YOUTH BASEBALL INC