NEW ENGLAND DIAMOND GEMS (EIN 800637898) - Form 990 Financial Analysis & Trantor Score

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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

2010

Legal Domicile

Principal Officer

JAMES RINES

Phone

6032446012

Tax Period

2024-09-01 to 2025-08-31

NEW ENGLAND DIAMOND GEMS, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $207K in total revenue in fiscal year 2024. Expenses of $200K left a modest 4% surplus.

Mission

DEVELOP AMATUER FASTPITCH SOFTBALL AND BASEBALL PLAYERS AT ALL LEVELS. PROVIDE TRAINING AND EDUCATION SO THAT PLAYERS CAN COMPETE AT A HIGH LEVEL IN THE MIDDLE SCHOOL, HIGH SCHOOL AND COLLEGIATE LEVELS.

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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 $0

Program Service Revenue $165,515

Investment Income $0

Other Revenue $41,844

TOTAL REVENUE $207,359

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $192,688

Other Expenses $199,507

TOTAL EXPENSES $199,507

Year-over-Year Comparison

	2024	2023	Change
Revenue	$207,359	$215,457	0.0%
Expenses	$199,507	$186,354	+0.1%
Net Income	$7,852	$29,103	-0.7%

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

$57,500

Total Directors

$57,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES RINES	EXECUTIVE DIRECTOR	10.00	Officer Director	$49,500	$0	$49,500
KELSEY FISHER	VICE-PRESIDENT	5.00	Officer Director	$1,500	$0	$1,500
MICHELLE VAILLANCOURT	PRESIDENT	5.00	Officer Director	$0	$0	$0
DAVID GUAY	MARKETING & COMM DIR	5.00	Officer Director	$1,500	$0	$1,500
GREG HERBERT	MEMBER AT LARGE	5.00	Officer Director	$0	$0	$0
KRISTINA COMTOIS	TREASURER	5.00	Officer Director	$5,000	$0	$5,000

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	$207,359	$199,507	$143,858	$7,852
2024	$215,457	$186,354	$95,552	$29,103
2023	$170,003	$161,755	$137,103	$8,248
2022	$70,720	$138,412	$26,105	$-67,692
2021	$118,457	$135,572	$62,897	$-17,115
2020	$124,061	$145,396	$80,012	$-21,335

NEW ENGLAND DIAMOND GEMS