DULUTH SOFTBALL PLAYERS ASSOCIATION INC (EIN 411617279) - 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

RON HEURUNG

Phone

2183104553

Tax Period

2024-01-01 to 2024-12-31

DULUTH SOFTBALL PLAYERS ASSOCIATION INC, founded in 1990, is a micro nonprofit in the Recreation & Sports sector that reported $36K in total revenue in fiscal year 2024. Revenue fell 60% from the prior year — a significant decline worth monitoring. Expenses of $104K exceeded revenue, resulting in a 188% operating deficit.

Mission

PROVIDES ORGANIZED RECREATIONAL SOFTBALL FOR THE GENERAL PUBLIC.

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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 $0

Investment Income $12

Other Revenue $36,223

TOTAL REVENUE $36,235

Expense Breakdown

Grants Paid $104,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $104,436

Other Expenses $436

TOTAL EXPENSES $104,436

Year-over-Year Comparison

	2024	2023	Change
Revenue	$36,235	$91,107	-0.6%
Expenses	$104,436	$65,790	+0.6%
Net Income	$-68,201	$25,317	-3.7%

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

$32,926

Total Directors

$46,052

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RON HEURUNG	PRESIDENT	2.00	Officer Director	$0	$0	$0
ALLY EWEST	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
ELLEN MCARTHUR	SECRETARY	2.00	Officer Director	$0	$0	$0
MONICA ANDERSON	TREASURER	20.00	Officer Director	$32,926	$0	$32,926
RICK MCARTHUR	GAMBLING MAN	20.00	Director	$13,126	$0	$13,126

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	$36,235	$104,436	$88,350	$-68,201
2023	$91,107	$103,595	$85,598	$-12,488
2022	$62,755	$65,790	$95,645	$-3,035
2021	$120,082	$81,359	$98,680	$38,723
2020	$28,716	$23,949	$59,957	$4,767
2019	$45,720	$41,570	$57,838	$4,150

DULUTH SOFTBALL PLAYERS ASSOCIATION INC