JESSAMINE COUNTY YOUTH BASEBALL

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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

Principal Officer

JOE WILDER

Phone

8598814000

Tax Period

2025-01-01 to 2025-12-31

JESSAMINE COUNTY YOUTH BASEBALL is a small nonprofit in the Recreation & Sports sector that reported $385K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $508K exceeded revenue, resulting in a 32% operating deficit.

Mission

THE OBJECTIVES OF JCYB SHALL BE TO PROMOTE GOOD SPORTSMANSHIP, TEAM PLAY, HONESTY, LOYALTY, COURAGE, AND RESPECT FOR AUTHORITY WITHIN OUR COMMUNITY. TO ACHIEVE THESE OBJECTIVES THE JCYB BOARD OF DIRECTORS WILL PROVIDE RULES AND REGULATIONS BASED ON RECOMMENDATIONS FROM CAL.

Program Service Accomplishments

Program 1

Expenses: $507,953

THE OBJECTIVES OF JCYB SHALL BE TO PROMOTE GOOD SPORTSMANSHIP, TEAM PLAY, HONESTY, LOYALTY, COURAGE, AND RESPECT FOR AUTHORITY WITHIN OUR COMMUNITY. TO ACHIEVE THESE OBJECTIVES THE JCYB BOARD OF...

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $383,669

Investment Income $0

Other Revenue $1,204

TOTAL REVENUE $384,873

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $507,953

Other Expenses $507,953

TOTAL EXPENSES $507,953

Year-over-Year Comparison

	2025	2024	Change
Revenue	$384,873	$529,776	-0.3%
Expenses	$507,953	$262,474	+0.9%
Net Income	$-123,080	$267,302	-1.5%

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

$29,340

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELLEN ADAMS	DIRECTOR	2.00	Director	$14,000	$0	$14,000
BRIAN BIETZ	DIRECTOR	2.00	Director	$8,415	$0	$8,415
SHELBY RILEY	DIRECTOR	2.00	Director	$3,195	$0	$3,195
CODY STOTTS	DIRECTOR	2.00	Director	$2,730	$0	$2,730
TAMMY GREEN	DIRECTOR	2.00	Director	$1,000	$0	$1,000
DYLAN BAKER	DIRECTOR	2.00	Director	$0	$0	$0
JACOB CARTER	DIRECTOR	2.00	Director	$0	$0	$0
CANDICE CHEEK	DIRECTOR	2.00	Director	$0	$0	$0
JOHN DRURY	SECRETARY	2.00	Officer Director	$0	$0	$0
WAYNE ECKLER	DIRECTOR	2.00	Director	$0	$0	$0
JUSTIN GAFFNEY	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT GROSS	DIRECTOR	2.00	Director	$0	$0	$0
DANICA KING	DIRECTOR	2.00	Director	$0	$0	$0
BRENNAN MAYHEW	DIRECTOR	2.00	Director	$0	$0	$0
BRANDON ROBERTS	DIRECTOR	2.00	Director	$0	$0	$0
ASHLEY STRUBLE	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
DAKOTA WALKER	DIRECTOR	2.00	Director	$0	$0	$0
JOE WILDER	TREASURER	2.00	Officer Director	$0	$0	$0
EDWARD WRIGHT	PRESIDENT	2.00	Officer 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	$384,873	$507,953	$195,508	$-123,080
2024	$529,776	$262,474	$311,754	$267,302
2024	No data	No data	No data	No data
2023	$287,771	$265,134	$44,398	$22,637
2022	$189,310	$211,361	$21,761	$-22,051