OAK MOUNTAIN YOUTH BASEBALL AND SOFTBALL ASSOCIATION INC (EIN 721352191) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

BRIAN GRAINGER

Phone

2059679744

Tax Period

2024-01-01 to 2024-12-31

OAK MOUNTAIN YOUTH BASEBALL AND SOFTBALL ASSOCIATION INC, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $255K in total revenue in fiscal year 2019. Expenses of $244K left a modest 4% surplus.

Mission

TO PROVIDE BASEBALL AND SOFTBALL ACTIVITIES TO THE YOUTH OF THE OAK MOUNTAIN COMMUNITY.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $52,947

Program Service Revenue $248,828

Investment Income $5,317

Other Revenue $44,815

TOTAL REVENUE $351,907

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $297,573

Other Expenses $297,573

TOTAL EXPENSES $297,573

Year-over-Year Comparison

	2024	2023	Change
Revenue	$351,907	$498,053	-0.3%
Expenses	$297,573	$426,813	-0.3%
Net Income	$54,334	$71,240	-0.2%

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

150

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
SCOTT BROWN	PRESIDENT	2.00	Officer Director	$0	$0	$0
JONATHAN STOUT	COMMISSIONER OF BASEBALL	2.00	Officer Director	$0	$0	$0
LEILA PARRISH	COMMISSIONER OF SOFTBALL	2.00	Officer Director	$0	$0	$0
BRIAN GRAINGER	TREASURER	2.00	Officer Director	$0	$0	$0
GLENN ALLIGOOD	FIELD MAINTENANCE COORDINATOR	2.00	Director	$0	$0	$0
ISSAC MCDOW	DIRECTOR OF SPONSORSHIPS	2.00	Director	$0	$0	$0
LYNDSAY BROWN	DIRECTOR OF SOCIAL MEDIA	2.00	Director	$0	$0	$0
JEFF WILLIAMSON	DIRECTOR OF CHALLENGER	2.00	Director	$0	$0	$0
KOLEY MILSTEAD	DIRECTOR OF BASEBALL 4 & 5	2.00	Director	$0	$0	$0
ADAM BRYANT	DIRECTOR OF BASEBALL 6	2.00	Director	$0	$0	$0
DAVID SMETEK	DIRECTOR OF BASEBALL 7	2.00	Director	$0	$0	$0
RHETT MARTIN	DIRECTOR OF BASEBALL 8	2.00	Director	$0	$0	$0
KURT OLIS	DIRECTOR OF BASEBALL 9 & 10	2.00	Director	$0	$0	$0
NICK HILL	DIRECTOR OF BASEBALL 11,12,13 & 14	2.00	Director	$0	$0	$0
PATRICK WILLIAMON	BASEBALL COMPETITIVE/SCHED	2.00	Director	$0	$0	$0
RICHARD HUNER	CPL SOFTBALL DIRECTOR	2.00	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	$351,907	$297,573	$342,000	$54,334
2023	$498,053	$426,813	$287,666	$71,240
2022	$360,840	$319,126	$216,426	$41,714
2021	$332,238	$285,328	$184,712	$46,910
2020	$220,551	$184,464	$137,802	$36,087
2019	$255,024	$244,020	$109,715	$11,004

OAK MOUNTAIN YOUTH BASEBALL AND SOFTBALL ASSOCIATION INC