BIRMINGHAM NEGRO SOUTHERN LEAGUE M… - Form 990 Financial Data

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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

2016

Legal Domicile

Principal Officer

Melvin Humes

Phone

2055813041

Tax Period

2020-01-01 to 2020-12-31

BIRMINGHAM NEGRO SOUTHERN LEAGUE MUSEUM FOUNDATION, founded in 2016, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2020. Revenue fell 60% from the prior year — a significant decline worth monitoring. Expenses of $2.0M exceeded revenue, resulting in a 86% operating deficit.

Mission

The Birmingham Negro Southern League Museum Foundation exists to support the Negro Southern League Museum, a museum established by the City of Birmingham, Alabama through the Public Athletic Cultural and Entertainment Facilities Board of the City of Birmingham (PACE Board).

Program Service Accomplishments

Program 1

Expenses: $1,959,920 Revenue: $1,959,920

The Negro Southern League Museum received grants to provide education about the history of the Negro League and the players. The expenses includes the cost to maintain the display exhibits and...

The Negro Southern League Museum received grants to provide education about the history of the Negro League and the players. The expenses includes the cost to maintain the display exhibits and securing the artifacts.

Program 2

Expenses: $0 Revenue: $0

Program 3

Expenses: $0 Revenue: $0

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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 (2020)

Revenue Breakdown

Contributions & Grants $1,016,393

Program Service Revenue $2,237

Investment Income $17,459

Other Revenue $19,873

TOTAL REVENUE $1,055,962

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,959,920

Other Expenses $1,959,920

TOTAL EXPENSES $1,959,920

Year-over-Year Comparison

	2020	2019	Change
Revenue	$1,055,962	$2,620,292	-0.6%
Expenses	$1,959,920	$1,193,734	+0.6%
Net Income	$-903,958	$1,426,558	-1.6%

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

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
Melvin Humes	Board Member	10	Director	$0	$0	$0
Tommy Lewis	Board Member	10	Director	$0	$0	$0
Ronald Jackson	Board Member	10	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
2020	$1,055,962	$1,959,920	$525,950	$-903,958

BIRMINGHAM NEGRO SOUTHERN LEAGUE MUSEUM FOUNDATION