KALISPELL LEGION BASEBALL ASSOCIATION (EIN 810403037) - 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

1968

Legal Domicile

Principal Officer

JASON BROWN

Phone

4062501415

Tax Period

2023-01-01 to 2023-12-31

KALISPELL LEGION BASEBALL ASSOCIATION, founded in 1968, is a small nonprofit that reported $259K in total revenue in fiscal year 2023. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $228K left a modest 12% surplus.

Mission

BASEBALL PROGRAM FOR YOUTH

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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 (2023)

Revenue Breakdown

Contributions & Grants $155,104

Program Service Revenue $42,605

Investment Income $0

Other Revenue $61,014

TOTAL REVENUE $258,723

Expense Breakdown

Grants Paid $0

Salaries & Benefits $60,617

Fundraising Expenses $0

Program Expenses $228,411

Other Expenses $167,794

TOTAL EXPENSES $228,411

Year-over-Year Comparison

	2023	2022	Change
Revenue	$258,723	$200,913	+0.3%
Expenses	$228,411	$226,217	+0.0%
Net Income	$30,312	$-25,304	-2.2%

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

Volunteers

120

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

$10,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRAD NIKUNEN	PRESIDENT	8.00	Officer Director	$0	$0	$0
KIM MORISAKI	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ZACH DIEDE	SECRETARY	1.00	Officer Director	$0	$0	$0
AIMEE ROOT	EXECUTIVE DIRECTOR	40.00	Officer	$10,000	$0	$10,000
JASON BROWN	TREASURER	3.00	Officer Director	$0	$0	$0
TODD FANN	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN HEINO	DIRECTOR	1.00	Director	$0	$0	$0
TOBY LIECHTI	DIRECTOR	1.00	Director	$0	$0	$0
BRITTANY RECH	DIRECTOR	1.00	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	No data	No data	No data	No data
2023	$258,723	$228,411	$259,710	$30,312
2022	$200,913	$226,217	$241,998	$-25,304
2021	$208,252	$224,531	$281,374	$-16,279
2020	$217,015	$151,019	$304,780	$65,996
2019	$194,609	$129,570	$237,068	$65,039

KALISPELL LEGION BASEBALL ASSOCIATION