Front Royal Little League

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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

2011

Legal Domicile

Principal Officer

Roger Smelser

Phone

5406318715

Tax Period

2024-10-01 to 2025-09-30

Front Royal Little League, founded in 2011, is a small nonprofit in the Human Services sector that reported $237K in total revenue in fiscal year 2024. Revenue surged 57% from the prior year, signaling strong growth momentum.

Mission

Providing local children the opportunity to learn the fundamentals of baseball

Program Service Accomplishments

Program 1

Expenses: $251,050 Revenue: $236,521

Little league baseball provided multiple teams for various age groups to learn and play the fundamentals of baseball

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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 $236,521

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $236,521

Expense Breakdown

Grants Paid $1,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $251,050

Other Expenses $250,050

TOTAL EXPENSES $251,050

Year-over-Year Comparison

	2024	2023	Change
Revenue	$236,521	$150,215	+0.6%
Expenses	$251,050	$155,433	+0.6%
Net Income	$-14,529	$-5,218	+1.8%

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

N/A

Employees

N/A

Volunteers

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	Reportable Comp	Other Comp	Total
Roger Smelser	President	N/A	$0	$0	$0
Michael Moore	Vice President	N/A	$0	$0	$0
Charlene Thomas	Secretary	N/A	$0	$0	$0
Sharon Pendleton	Treasurer	N/A	$0	$0	$0
JB Stewart	Player Agent	N/A	$0	$0	$0
Josh Lewis	Umpire Chief	N/A	$0	$0	$0
Shawn Teachout	Member	N/A	$0	$0	$0
Travis Custer	Fields Manager	N/A	$0	$0	$0
Tim Briggs	Equipment Manager	N/A	$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	$236,521	$251,050	$138,049	$-14,529