PERRYSBURG AMATEUR BASEBALL SOFTBALL COMMISSION (EIN 311094691) - 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

1962

Legal Domicile

Principal Officer

Michael Barton

Phone

4196014960

Tax Period

2024-08-01 to 2025-07-31

PERRYSBURG AMATEUR BASEBALL SOFTBALL COMMISSION, founded in 1962, is a small nonprofit in the Recreation & Sports sector that reported $173K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. The organization ran a surplus of $27K, a strong 16% operating margin.

Mission

Youth Baseball and Softball Program providing approximately 1000+ children and adults in the community the opportunity to participate in instructional team sports

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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 $0

Program Service Revenue $145,199

Investment Income $695

Other Revenue $27,534

TOTAL REVENUE $173,428

Expense Breakdown

Grants Paid $0

Salaries & Benefits $33,544

Fundraising Expenses $0

Program Expenses $0

Other Expenses $112,703

TOTAL EXPENSES $146,247

Year-over-Year Comparison

	2024	2023	Change
Revenue	$173,428	$158,097	+0.1%
Expenses	$146,247	$120,016	+0.2%
Net Income	$27,181	$38,081	-0.3%

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

201

Independent Members

201

Employees

N/A

Volunteers

201

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
Elizabeth McGrady	President	10	Officer	$0	$0	$0
Michael Barton	Treasurer	2	Officer	$0	$0	$0
Chad Albright	Vice President, Baseball	2	Officer	$0	$0	$0
Kim Alt	Vice President, Softball	2	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	$173,428	$146,247	$104,437	$27,181

PERRYSBURG AMATEUR BASEBALL SOFTBALL COMMISSION