ROLAND PARK BASEBALL LEAGUES INC (EIN 526042913) - 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

1952

Legal Domicile

Principal Officer

CAROLINE MACSHERRY MAPP

Phone

4106169495

Tax Period

2024-01-01 to 2024-12-31

ROLAND PARK BASEBALL LEAGUES INC, founded in 1952, is a small nonprofit that reported $323K in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $49K, a strong 15% operating margin.

Mission

LITTLE LEAGUE BASEBALL PROGRAM

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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 $57,138

Program Service Revenue $246,323

Investment Income $3,746

Other Revenue $16,160

TOTAL REVENUE $323,367

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $239,898

Other Expenses $273,881

TOTAL EXPENSES $273,881

Year-over-Year Comparison

	2024	2023	Change
Revenue	$323,367	$258,337	+0.3%
Expenses	$273,881	$268,854	+0.0%
Net Income	$49,486	$-10,517	-5.7%

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

N/A

Volunteers

113

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
DAVID BRADLEY SR	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
LOUISE MACSHERRY	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
CAROLINE MACSHERRY MAPP	ADMINISTRATOR/TREASURER	10.00	Director	$0	$0	$0
CLARE BEVER	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
PETER QUINN	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
NEIL O'CONNOR	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
MATTHEW FISCHER	COMMISSIONER	3.00	Officer Director	$0	$0	$0
MATT STEINMEIER	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
JOHN ANGEL	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
HEATHER WARNACK	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
JEFF LICHSTEIN	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
BRIAN LONDON	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
CHARLIE MAREK	TRUSTEE/DIRECTOR	3.00	Director	$0	$0	$0
JESSE MORE	TRUSTEE/DIRECTOR	3.00	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	$323,367	$273,881	$172,592	$49,486
2023	$258,337	$268,854	$117,799	$-10,517
2022	$274,105	$218,730	$128,316	$55,375
2021	$239,138	$229,541	$72,941	$9,597
2020	$160,464	$186,653	$63,344	$-26,189
2019	$267,233	$278,715	$89,533	$-11,482
2018	$252,504	$267,791	$101,015	$-15,287

ROLAND PARK BASEBALL LEAGUES INC