Ralston Area 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

1991

Legal Domicile

Principal Officer

Alan Hennings

Phone

4026707241

Tax Period

2025-01-01 to 2025-12-31

Ralston Area Baseball Association, founded in 1991, is a small nonprofit that reported $146K in total revenue in fiscal year 2025. Revenue surged 95% from the prior year, signaling strong growth momentum. The organization ran a surplus of $30K, a strong 20% operating margin.

Mission

To implant firmly in the youth of our community the ideals of good sportsmanship, honesty, loyalty, courage and reverence. The objective will be achieved by providing a supervised baseball program. The attainment of exceptional skills or winning of games shall be secondary to the prime goal of molding ethical young adults.

Program Service Accomplishments

Program 1

Expenses: $114,671

Providing supervised program of competitive baseball for approximately 550 youth from 4 to 18 years of age.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $130,012

Investment Income $133

Other Revenue $15,542

TOTAL REVENUE $145,687

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $114,671

Other Expenses $116,146

TOTAL EXPENSES $116,146

Year-over-Year Comparison

	2025	2024	Change
Revenue	$145,687	$74,784	+0.9%
Expenses	$116,146	$79,480	+0.5%
Net Income	$29,541	$-4,696	-7.3%

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

N/A

Volunteers

200

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
Andrew Fries	President	006.00	Officer	$0	$0	$0
Justin Johnson	VP of Recreation	006.00	Officer	$0	$0	$0
Andrew Fries	VP of Competitive	006.00	Officer	$0	$0	$0
Ashley VonSeggern	Secretary	006.00	Officer	$0	$0	$0
Melanie Hoy	Treasurer	006.00	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
2025	$145,687	$116,146	$85,205	$29,541
2024	$74,784	$79,480	$63,217	$-4,696
2023	$75,318	$92,130	$67,258	$-16,812
2022	$89,923	$100,931	$83,661	$-11,008
2021	$134,699	$80,324	$92,587	$54,375
2020	$56,737	$74,304	$33,805	$-17,567