KEARNEY LEGION BASEBALL ASSN (EIN 363727666) - 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

1990

Legal Domicile

Principal Officer

CASEY FOSHER

Phone

3084300871

Tax Period

2024-11-01 to 2025-10-31

KEARNEY LEGION BASEBALL ASSN, founded in 1990, is a small nonprofit in the Youth Development sector that reported $125K in total revenue in fiscal year 2024. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $140K exceeded revenue, resulting in a 12% operating deficit.

Mission

TO PROVIDE HEALTHY RECREATION FOR THE ARE YOUTH

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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 $56,632

Program Service Revenue $61,268

Investment Income $446

Other Revenue $6,248

TOTAL REVENUE $124,594

Expense Breakdown

Grants Paid $0

Salaries & Benefits $39,778

Fundraising Expenses $0

Program Expenses $125,163

Other Expenses $100,237

TOTAL EXPENSES $140,015

Year-over-Year Comparison

	2024	2023	Change
Revenue	$124,594	$183,398	-0.3%
Expenses	$140,015	$133,894	+0.0%
Net Income	$-15,421	$49,504	-1.3%

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

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
TERRY BECKER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
TROY DEHAVEN	SECRETARY	1.00	Officer Director	$0	$0	$0
CASEY FOSHER	TREASURER	1.00	Officer Director	$0	$0	$0
RICH GAPPA	BOARD MEMBER	1.00	Director	$0	$0	$0
TIM HIGGINS	BOARD MEMBER	1.00	Director	$0	$0	$0
RANDY JACKSON	BOARD MEMBER	1.00	Director	$0	$0	$0
TROY LEWIS	BOARD MEMBER	1.00	Director	$0	$0	$0
TATE LUTT	BOARD MEMBER	1.00	Director	$0	$0	$0
JUSTIN RETHORST	BOARD MEMBER	1.00	Director	$0	$0	$0
ANDREA SMITH	PRESIDENT	1.00	Officer Director	$0	$0	$0
NICOLE THROCKMORTON	BOARD MEMBER	1.00	Director	$0	$0	$0
JEREMY WRIGHT	BOARD MEMBER	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	$124,594	$140,015	$80,212	$-15,421
2024	$183,398	$133,894	$95,633	$49,504

KEARNEY LEGION BASEBALL ASSN