SIOUX EMPIRE BASEBALL ASSOCIATION

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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

1998

Legal Domicile

Principal Officer

RICK RYSAVY

Phone

6053363462

Tax Period

2023-09-01 to 2024-08-31

SIOUX EMPIRE BASEBALL ASSOCIATION, founded in 1998, is a community nonprofit in the Recreation & Sports sector that reported $1.1M in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.

Program Service Accomplishments

Program 1

Expenses: $791,774 Revenue: $954,269

OVER 2500 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED POST 15 BASEBALL (128 PARTICIPANTS), HIGH SCHOOL BASEBALL (205...

OVER 2500 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED POST 15 BASEBALL (128 PARTICIPANTS), HIGH SCHOOL BASEBALL (205 PARTICIPANTS), SEBA LEAGUE (1ST SESSION - 1600 PARTICIPANTS AND 2ND SESSION - 268 PARTICIPANTS), ROOKIES (146 PARTICIPANTS), AND MIRACLE LEAGUE (185 PARTICIPANTS). SEBA ALSO OFFERS CAMPS, CLINICS, AND TRAINING FOR OVER 300 PARTICIPANTS EACH YEAR. THESE ITEMS RANGE FROM ONE DAY EVENTS TO THREE MONTH OFF-SEASON TRAINING PROGRAMS.SIOUX EMPIRE BASEBALL IS ONE OF THE PREMIER TOURNAMENT HOSTS IN THE MIDWEST. THIS YEAR, WE HOSTED EIGHT TOURNAMENTS WITH 326 TEAMS FROM SIX DIFFERENT STATES AND CANADA. SEBA CONTINUALLY WORKS TO UPGRADE FACILITIES BOTH WITHIN THE SIOUX EMPIRE BASEBALL TRAINING FACILITY LOCATED AT 1321 N CLEVELAND AVENUE AND IN COOPERATION WITH THE SIOUX FALLS PARKS & RECREATION DEPARTMENT.

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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 $108,143

Program Service Revenue $954,269

Investment Income $455

Other Revenue $10,946

TOTAL REVENUE $1,073,813

Expense Breakdown

Grants Paid $0

Salaries & Benefits $318,458

Fundraising Expenses $0

Program Expenses $791,774

Other Expenses $831,587

TOTAL EXPENSES $1,150,045

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,073,813	$1,136,325	-0.1%
Expenses	$1,150,045	$1,112,878	+0.0%
Net Income	$-76,232	$23,447	-4.3%

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

524

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
RICK RYSAVY	DIRECTOR	1.00	Director	$0	$0	$0
JERRY ADES	PRESIDENT	2.00	Officer Director	$0	$0	$0
ERIC STOLL	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DOUG METZ	TREASURER	2.00	Officer Director	$0	$0	$0
MATT SAGE	DIRECTOR	1.00	Director	$0	$0	$0
SARAH STOKES	SECRETARY	2.00	Officer Director	$0	$0	$0
BRIAN MITCHELL	DIRECTOR	1.00	Director	$0	$0	$0
PATRICK MCGINNIS	DIRECTOR	1.00	Director	$0	$0	$0
SPENCER WRIGHTSMAN	DIRECTOR	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
2024	$1,073,813	$1,150,045	$97,250	$-76,232
2023	$1,136,325	$1,112,878	$174,950	$23,447
2022	$1,177,821	$1,308,298	$148,705	$-130,477
2021	$1,051,356	$1,045,524	$285,861	$5,832
2020	$1,120,242	$1,135,906	$288,862	$-15,664
2019	$997,634	$997,487	$292,089	$147