Lincoln Babe Ruth Baseball Assoc

EIN: 470652805 501(c)(3) Recreation & Sports

Lincoln, NE

Total Revenue
$52,287
Total Expenses
$103,461
Total Assets
$62,754
Net Assets
$62,754
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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
1983
Legal Domicile
NE
Tax Period
2024-01-01 to 2024-12-31

Lincoln Babe Ruth Baseball Assoc, founded in 1983, is a micro nonprofit in the Recreation & Sports sector that reported $52K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $103K exceeded revenue, resulting in a 98% operating deficit.

Mission

Baseball education program for 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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $50,519
Investment Income $1,768
Other Revenue $0
TOTAL REVENUE $52,287

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $103,461
Other Expenses $103,461
TOTAL EXPENSES $103,461

Year-over-Year Comparison

2024 2023 Change
Revenue $52,287 $64,885 -0.2%
Expenses $103,461 $25,000 +3.1%
Net Income $-51,174 $39,885 -2.3%
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

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Governance

Voting Members
3
Independent Members
3
Employees
N/A
Volunteers
3

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
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Stan Maly Treasurer 0.00
Officer
$0 $0 $0
Bill Fagler Vice President 0.00
Officer
$0 $0 $0
Stan Maly Treasurer 0.00
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
2024 $52,287 $103,461 $62,754 $-51,174
2023 $64,885 $95,985 $113,928 $-31,100
2022 $74,784 $105,692 $145,028 $-30,908
2021 $94,798 $74,904 $175,936 $19,894
2020 $112,130 $73,208 $156,064 $38,922
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