FRIENDS OF BROOKINGS BASEBALL INC (EIN 731701047) - 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

2003

Legal Domicile

Principal Officer

MELISSA WAGNER

Phone

6056962280

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF BROOKINGS BASEBALL INC, founded in 2003, is a micro nonprofit in the Youth Development sector that reported $99K in total revenue in fiscal year 2020. Revenue fell 51% from the prior year — a significant decline worth monitoring. Expenses of $120K exceeded revenue, resulting in a 20% operating deficit.

Mission

TO PROVIDE A BASEBALL PROGRAM TO THE YOUTH OF BROOKINGS SD.

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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 $371,195

Program Service Revenue $0

Investment Income $0

Other Revenue $25,708

TOTAL REVENUE $396,903

Expense Breakdown

Grants Paid $0

Salaries & Benefits $83,186

Fundraising Expenses $0

Program Expenses $0

Other Expenses $304,951

TOTAL EXPENSES $388,137

Year-over-Year Comparison

	2024	2023	Change
Revenue	$396,903	$371,786	+0.1%
Expenses	$388,137	$327,491	+0.2%
Net Income	$8,766	$44,295	-0.8%

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

Employees

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
MIKE LOCKREM	PRESIDENT	0.50	Officer	$0	$0	$0
BRADY DIERCKS	VICE PRES.	0.50	Officer	$0	$0	$0
GRAIG REICKS	SEC.	0.50	Officer	$0	$0	$0
MELISSA WAGNER	TREAS.	0.50	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
2025	No data	No data	No data	No data
2024	$396,903	$388,137	$213,826	$8,766
2023	$371,786	$327,491	$237,690	$44,295
2022	$340,045	$265,918	$178,143	$74,127
2021	$249,858	$200,674	$123,500	$49,184
2020	$99,421	$119,760	$100,209	$-20,339

FRIENDS OF BROOKINGS BASEBALL INC