TWINSBURG BASEBALL 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

1997

Legal Domicile

Principal Officer

CHRISTOPHER M TOST

Phone

4404770879

Tax Period

2023-09-01 to 2024-08-31

TWINSBURG BASEBALL LEAGUE INC, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $186K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $172K left a modest 8% surplus.

Mission

TO PROVIDE SUPERVISED TRAINING OF YOUTH IN AN EFFORT TO COMBAT JUVENILE DELINQUENCY AND FOR EDUCATIONAL AND RECREATIONAL PURPOSES.

Program Service Accomplishments

Program 1

Expenses: $143,334 Revenue: $114,948

TO PROVIDE THE OPPORTUNITY FOR THE BOYS AND GIRLS, AGES 5 THROUGH 16, TO PLAY AND LEARN ORGANIZED BASEBALL WITHOUT REGARD FOR THEIR ABILITY THROUGH RECREATIONAL TOURNAMENTS, WHERE SPORTSMANSHIP AND...

Program 2

Expenses: $19,607 Revenue: $26,834

HOSTING OF AN ANNUAL WIFFLE BALL TOURNAMENT

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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 $16,575

Program Service Revenue $141,782

Investment Income $0

Other Revenue $27,979

TOTAL REVENUE $186,336

Expense Breakdown

Grants Paid $2,600

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $162,941

Other Expenses $169,014

TOTAL EXPENSES $171,614

Year-over-Year Comparison

	2023	2022	Change
Revenue	$186,336	$150,110	+0.2%
Expenses	$171,614	$147,405	+0.2%
Net Income	$14,722	$2,705	+4.4%

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
MARK SILVERSTON	PRESIDENT	10.00	Officer	$0	$0	$0
BILL TISONE	VICE PRESIDE	7.00	Officer	$0	$0	$0
CHRISTOPHER M TOST	TREASURER	7.00	Officer	$0	$0	$0
BREANNA RICHARDS	SECRETARY	7.00	Officer	$0	$0	$0
KEVIN BACHMAN	TRAVEL COORD	7.00	Officer	$0	$0	$0
MARY BETH HOLDFORD	TRUSTEE	1.00	Director	$0	$0	$0
CHAD BRYANT	TRUSTEE	1.00	Director	$0	$0	$0
CHRIS HOJDAR	TRUSTEE	1.00	Director	$0	$0	$0
DAVID TORCASI	TRUSTEE	1.00	Director	$0	$0	$0
JAMES COOK	TRUSTEE	1.00	Director	$0	$0	$0
JASON FORRISTAL	TRUSTEE	1.00	Director	$0	$0	$0
JASON FRIEDMAN	TRUSTEE	1.00	Director	$0	$0	$0
MATT SPENCE	TRUSTEE	1.00	Director	$0	$0	$0
MIKE DAUGHERTY	TRUSTEE	1.00	Director	$0	$0	$0
PAUL BAIRD	TRUSTEE	1.00	Director	$0	$0	$0
RICH SWERBINSKY	TRUSTEE	1.00	Director	$0	$0	$0
RICHARD CHARLTON	TRUSTEE	1.00	Director	$0	$0	$0
ROB HUDOCK	TRUSTEE	1.00	Director	$0	$0	$0
SETH NEUGABAUER	TRUSTEE	1.00	Director	$0	$0	$0
TONY DYE	TRUSTEE	1.00	Director	$0	$0	$0
TYSON TINTER	TRUSTEE	1.00	Director	$0	$0	$0
VINCE LOMBARDO	TRUSTEE	1.00	Director	$0	$0	$0
JUSTIN WAITE	TRUSTEE	1.00	Director	$0	$0	$0
JEN WAITE	TRUSTEE	1.00	Director	$0	$0	$0
JASON ORTWINE	TRUSTEE	1.00	Director	$0	$0	$0
SAM CUYLER	TRUSTEE	1.00	Director	$0	$0	$0
JIM ANDERSON	TRUSTEE	1.00	Director	$0	$0	$0
JOE DEGENNERO	TRUSTEE	1.00	Director	$0	$0	$0
RYAN BEAUMONT	TRUSTEE	1.00	Director	$0	$0	$0
MARIA HAMILTON	TRUSTEE	1.00	Director	$0	$0	$0
NICK JORSZ	TRUSTEE	1.00	Director	$0	$0	$0
DANNY TORRES	TRUSTEE	1.00	Director	$0	$0	$0
TIM PARINA	TRUSTEE	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
2025	No data	No data	No data	No data
2024	$186,336	$171,614	$128,708	$14,722
2023	$150,110	$147,405	$113,986	$2,705
2022	$157,127	$192,063	$111,281	$-34,936
2021	$339,379	$267,324	$146,993	$72,055
2020	$254,100	$267,994	$110,541	$-13,894
2019	$324,549	$375,465	$106,198	$-50,916
2018	$311,023	$288,879	$161,356	$22,144