STOW BOYS BASEBALL LEAGUE INC

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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

1962

Legal Domicile

Principal Officer

MELISSA BYSURA

Phone

3308159823

Tax Period

2024-01-01 to 2024-12-31

STOW BOYS BASEBALL LEAGUE INC, founded in 1962, is a small nonprofit in the Recreation & Sports sector that reported $298K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Net assets of $1.2M represent 48 months of operating reserves.

Mission

TO ORGANIZE YOUTH BASEBALL/SOFTBALL PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $276,165 Revenue: $122,039

MAINTAIN YOUTH BASEBALL AND SOFTBALL LEAGUES FOR ENTERTAINMENT AND EDUCATIONAL PURPOSES FOR AREA YOUTH. TO PROVIDE A SAFE ENVIRONMENT FOR THE YOUNG BOYS TO GATHER TOGETHER AND HAVE FUN AND ENJOY...

MAINTAIN YOUTH BASEBALL AND SOFTBALL LEAGUES FOR ENTERTAINMENT AND EDUCATIONAL PURPOSES FOR AREA YOUTH. TO PROVIDE A SAFE ENVIRONMENT FOR THE YOUNG BOYS TO GATHER TOGETHER AND HAVE FUN AND ENJOY COMARADERIE WHILE PLAYING THE GAME OF BASEBALL.

Program 2

Expenses: $3,000

MAINTAIN YOUTH BASEBALL AND SOFTBALL LEAGUES FOR ENTERTAINMENT AND INSTRUCTION FOR AREA YOUTHS.

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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 $122,039

Investment Income $0

Other Revenue $175,942

TOTAL REVENUE $297,981

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $302,419

Other Expenses $319,439

TOTAL EXPENSES $322,439

Year-over-Year Comparison

	2024	2023	Change
Revenue	$297,981	$332,122	-0.1%
Expenses	$322,439	$290,644	+0.1%
Net Income	$-24,458	$41,478	-1.6%

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
JUSTIN DEAN	AT LARGE HG	N/A	Director	$0	$0	$0
AARON DEBORD	HIGH SCHOOL	N/A	Officer Director	$0	$0	$0
JASON HAMILTON	TECHNOLOGY C	N/A	Director	$0	$0	$0
NEIL KAPSANDY	PRESIDENT	N/A	Director	$0	$0	$0
JIM LEACH	AT LARGE H M	N/A	Director	$0	$0	$0
JASON LINDSEY	AT LARGE DIR	N/A	Director	$0	$0	$0
DAN MISITIGH	AT LARGE G L	N/A	Director	$0	$0	$0
RICK MOORE	TRAVEL COORD	N/A	Director	$0	$0	$0
JON NAYLOR	AT LARGE COA	N/A	Director	$0	$0	$0
JOSH REESE	AT LARGE TEE	N/A	Director	$0	$0	$0
JEFF SCHULTZ	VP OF BASEBA	N/A	Director	$0	$0	$0
KEN SPIGELMIRE	PARLIAMENTAR	N/A	Director	$0	$0	$0
MELISSA BYSURA	BASEBALL TRE	N/A	Officer	$0	$0	$0
LINDA DUCKWORTH	VP OF FUNDRA	N/A	Officer	$0	$0	$0
BRIAN KREC	FIELD COORDI	N/A	Officer	$0	$0	$0
CHELSEY REID	BOARD TREASU	N/A	Officer	$0	$0	$0
DAN SCHEIBE	UMPIRE IN CH	N/A	Officer	$0	$0	$0
ANGELA WUHR	SECRETARY	N/A	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	$297,981	$322,439	$1,185,861	$-24,458
2023	$332,122	$290,644	$1,214,634	$41,478
2022	$270,782	$233,889	$1,274,043	$36,893
2021	$236,592	$269,711	$1,237,150	$-33,119
2020	$78,378	$213,471	$1,349,743	$-135,093
2019	$324,045	$245,959	$1,437,849	$78,086
2018	$248,391	$226,251	$1,359,763	$22,140