LANCASTER YOUTH SOFTBALL ASSOCIATIO

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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

1985

Legal Domicile

Principal Officer

LORI ADAMS

Phone

4024674800

Tax Period

2024-01-01 to 2024-12-31

LANCASTER YOUTH SOFTBALL ASSOCIATIO, founded in 1985, is a small nonprofit in the Unknown sector that reported $202K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $185K left a modest 8% surplus.

Mission

OPERATE AND MAINTAIN SEVEN SOFTBALL FIELDS FOR YOUTH AGES EIGHT TO EIGHTEEN YEARS OF AGE PLUS SCHOOL SANCTIONED SPORTING EVENTS AND ACTIVITIES

Program Service Accomplishments

Program 1

OPERATE AND MAINTAIN SEVEN SOFTBALL FIELDS FOR YOUTH AGES EIGHT TO EIGHTEEN YEARS OF AGE PLUS SCHOOL SANCTIONED SPORTING EVENTS AND ACTIVITIES

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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 $172,767

Investment Income $0

Other Revenue $29,383

TOTAL REVENUE $202,150

Expense Breakdown

Grants Paid $0

Salaries & Benefits $48,529

Fundraising Expenses $0

Program Expenses $178,199

Other Expenses $136,910

TOTAL EXPENSES $185,439

Year-over-Year Comparison

	2024	2023	Change
Revenue	$202,150	$216,348	-0.1%
Expenses	$185,439	$245,112	-0.2%
Net Income	$16,711	$-28,764	-1.6%

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

N/A

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
MARCIA HUENINK	DIRECTOR	N/A	Director	$0	$0	$0
JIM KRAUS	DIRECTOR	N/A	Director	$0	$0	$0
NICK ZIMMERMAN	DIRECTOR	N/A	Director	$0	$0	$0
LORI ADAMS	PRESIDENT	N/A	Officer	$0	$0	$0
JOE SELVAGE	SECRETARY/TR	N/A	Officer	$0	$0	$0
KRIS SWANSON	VICE PRESIDE	N/A	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
2024	$202,150	$185,439	$1,315,165	$16,711
2023	$216,348	$245,112	$1,328,587	$-28,764
2022	$279,656	$238,773	$1,372,808	$40,883