LOWCOUNTRY GIRLS SOFTBALL

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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

2001

Legal Domicile

Principal Officer

C KENNETH BAILEY 3 OFFICER

Tax Period

2018-09-01 to 2019-08-31

LOWCOUNTRY GIRLS SOFTBALL, founded in 2001, is a micro nonprofit that reported $56K in total revenue in fiscal year 2018. Revenue fell 54% from the prior year — a significant decline worth monitoring. Expenses of $49K left a modest 13% surplus.

Mission

PROMOTE EDUCATION THROUGH SPORTS.A VERY STRICT RULE REGARDING GRADES A GIRL MUST MAINTAIN A B AVERAGE IN ORDER TO PARTICIPATE THE GRADES ARE MONITORED MONTHLY.

Program Service Accomplishments

Program 1

Expenses: $48,120 Revenue: $56,396

PROMOTE EDUCATION THROUGH SPORTS .EACH YOUNG LADY IS REQUIRED TO MAINTAIN A-B AVERAGE OR BETTER.THE GRADES ARE MONITORED MONTHLY.THERE ARE NO EXCEPTIONS.PARTICIPATION HAS RESULTED IN 246 SCHOLARSHIPS TO VARIOUS COLLEGES.NINE OF THE YOUNG LADIES ARE AT SEC SCHOOLS AND NINE AT ACC SCHOOLS.IN ADDITION ELEVEN JUNIORS HIGH SCHOOLS HAVE SIGNED LETTERS FOR SCHOLARSHIPS FOR 2020/2021.A TOTAL OF 2383 YOUNG LADIES HAVE PARTICIPATED IN THIS PROGRAM.WE HOPE TO ADD TO THE PROGRAM ADDITIONAL TEAMS FROM OTHER NORTHERN HEMISPHERE COUNTRIES.

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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 (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $46,396

Investment Income $0

Other Revenue $10,000

TOTAL REVENUE $56,396

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $48,120

Other Expenses $48,835

TOTAL EXPENSES $48,835

Year-over-Year Comparison

	2018	2017	Change
Revenue	$56,396	$121,421	-0.5%
Expenses	$48,835	$120,831	-0.6%
Net Income	$7,561	$590	+11.8%

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	Role	Reportable Comp	Other Comp	Total
C KENNETH BAILEY	PRESIDENT	20.00	Officer	$0	$0	$0
LUCILLE J BAILEY	SECRETARY	15.00	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
2019	$56,396	$48,835	$9,406	$7,561