Vienna 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

1952

Legal Domicile

Principal Officer

John Dorney

Phone

7039449609

Tax Period

2024-10-01 to 2025-09-30

Vienna Little League, founded in 1952, is a small nonprofit in the Recreation & Sports sector that reported $555K in total revenue in fiscal year 2024. The organization ran a surplus of $86K, a strong 16% operating margin.

Mission

Vienna Little League's purpose is to promote, develop, supervise and teach, through volunteer assistants, the game of baseball, teamwork and good sportsmanship to all children ages 5 through 12 who reside within our league boundaries established by the National and State Chapters of Little League International.

Program Service Accomplishments

Program 1

Expenses: $463,411 Revenue: $434,949

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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 $119,616

Program Service Revenue $423,762

Investment Income $0

Other Revenue $11,187

TOTAL REVENUE $554,565

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $463,411

Other Expenses $468,094

TOTAL EXPENSES $468,094

Year-over-Year Comparison

	2024	2023	Change
Revenue	$554,565	$531,428	+0.0%
Expenses	$468,094	$488,077	0.0%
Net Income	$86,471	$43,351	+1.0%

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

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
Andy Dinn	League President	5.00	Officer Director	$0	$0	$0
Greg Skelton	League Vice President	5.00	Officer Director	$0	$0	$0
Greg Raines	VP, American League Division	5.00	Officer Director	$0	$0	$0
Chad Bishop	VP, National League Division	5.00	Officer Director	$0	$0	$0
Shannon Aimone	Secretary & Special Events Director	5.00	Officer Director	$0	$0	$0
Brian Descovich	Minor League Director	5.00	Officer Director	$0	$0	$0
John Dorney	League Treasurer	5.00	Officer Director	$0	$0	$0
Adam Brick	Umpire-in-Chief	5.00	Director	$0	$0	$0
Brendan Cremins	League Information Officer & Coaching Coordinator	5.00	Director	$0	$0	$0
Jonny Alcabes	Player Agent	5.00	Director	$0	$0	$0
Christine Lancman	Director of Sponsorship & Fundraising	5.00	Director	$0	$0	$0
Brad Leon	Buildings & Grounds Co-Director	5.00	Director	$0	$0	$0
Jon Rubin	Safety Officer & Buildings & Grounds Co-Director	5.00	Director	$0	$0	$0
Jason Adams	Challenger Division Director	5.00	Director	$0	$0	$0
Johnny Gharib	League Scheduler	5.00	Director	$0	$0	$0
Beth Verderese	Concessions Director	5.00	Director	$0	$0	$0
Chris Abidin	Quartermaster	5.00	Director	$0	$0	$0
Matthias Ziegler	3A & Intermediate Commissioner	5.00	Director	$0	$0	$0
Mike Hoffman	2A Commissioner	5.00	Director	$0	$0	$0
Reena Bukovec	1A, Rookie & Tee Ball Commissioner	5.00	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
2025	$554,565	$468,094	$1,067,735	$86,471
2024	$531,428	$488,077	$1,051,371	$43,351
2023	$495,816	$513,142	$1,097,935	$-17,326
2022	$494,022	$476,058	$1,200,955	$17,964
2021	$559,304	$488,050	$1,265,202	$71,254
2020	$323,392	$352,030	$1,272,627	$-28,638
2019	$522,836	$473,647	$1,376,510	$49,189
2018	$504,572	$431,740	$882,163	$72,832
2017	$465,304	$404,067	$873,613	$61,237