Cleveland County ALWS Baseball

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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

Robby Reynolds

Phone

7044870638

Tax Period

2024-01-01 to 2024-12-31

Cleveland County ALWS Baseball, founded in 2009, is a community nonprofit in the Recreation & Sports sector that reported $1.0M in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $1.5M exceeded revenue, resulting in a 45% operating deficit.

Mission

Cleveland County ALWS Baseball, Inc. is organized for purpose of fostering a National amateur sporting competition- Specifically the American legion baseball world series. this event is held annually.

Program Service Accomplishments

Program 1

Expenses: $1,147,140 Revenue: $1,156,220

Cleveland County ALWS Baseball, Inc. organizes and promotes the American Legion Baseball World Series which is an annual National amateur Sports Competition

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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 $624,330

Program Service Revenue $309,600

Investment Income $494

Other Revenue $71,796

TOTAL REVENUE $1,006,220

Expense Breakdown

Grants Paid $0

Salaries & Benefits $214,480

Fundraising Expenses $0

Program Expenses $1,147,140

Other Expenses $1,245,295

TOTAL EXPENSES $1,459,775

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,006,220	$812,415	+0.2%
Expenses	$1,459,775	$1,274,935	+0.1%
Net Income	$-453,555	$-462,520	0.0%

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

Volunteers

900

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

$24,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Eddie Holbrook	Executive Direc	25.00	Officer	$24,000	$0	$24,000
Millie Holbrook	Director	5.00	Director	$0	$0	$0
David Bridges	Director	3.00	Director	$0	$0	$0
Martha Bridges	Director	3.00	Director	$0	$0	$0
John C Brooks	Director	3.00	Director	$0	$0	$0
Dani Cabaniss	Director	3.00	Director	$0	$0	$0
Stanley Crowder	Director	3.00	Director	$0	$0	$0
Victor Darville	Director	3.00	Director	$0	$0	$0
Robert Pitchford	Director	3.00	Director	$0	$0	$0
Craig Ferree	Director	3.00	Director	$0	$0	$0
David Grose	Director	3.00	Director	$0	$0	$0
Dusty Haynes	Director	3.00	Director	$0	$0	$0
Andrew Hopper	Director	3.00	Director	$0	$0	$0
Gaither M Keener Jr	Director	3.00	Director	$0	$0	$0
Earl Lutz	Director	3.00	Director	$0	$0	$0
Jake Comer	Director	3.00	Director	$0	$0	$0
Jim Morgan	Director	3.00	Director	$0	$0	$0
Rusty Patterson	Director	3.00	Director	$0	$0	$0
Arey Poston	Director	3.00	Director	$0	$0	$0
Chris Poston	Director	3.00	Director	$0	$0	$0
Andy Price	Director	3.00	Director	$0	$0	$0
Robby Reynolds	Treasurer	3.00	Officer Director	$0	$0	$0
Paul Godfrey	Director	3.00	Director	$0	$0	$0
Gary Spangler	Director	3.00	Director	$0	$0	$0
Don Miller	Director	3.00	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	$1,006,220	$1,459,775	$857,684	$-453,555
2023	$812,415	$1,274,935	$1,311,239	$-462,520
2022	$1,325,915	$1,143,334	$1,743,463	$182,581
2021	$1,175,426	$941,876	$1,206,630	$233,550
2020	$740,020	$454,432	$1,002,045	$285,588
2019	$1,190,729	$985,831	$738,066	$204,898
2018	$1,468,153	$1,035,322	$595,719	$432,831