USA SOFTBALL OF MASSACHUSETTS (EIN 811066710) - 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

2016

Legal Domicile

Principal Officer

JOHN FEDERICI

Phone

6174179281

Tax Period

2024-01-01 to 2024-12-31

USA SOFTBALL OF MASSACHUSETTS, founded in 2016, is a small nonprofit in the Recreation & Sports sector that reported $313K in total revenue in fiscal year 2024. Expenses of $368K exceeded revenue, resulting in a 17% operating deficit.

Mission

PROMOTE,ENCOURAGE AND SUPPORT AMATEUR SOFTBALL IN MASSACHUSETTS

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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 $312,968

Investment Income $0

Other Revenue $0

TOTAL REVENUE $312,968

Expense Breakdown

Grants Paid $0

Salaries & Benefits $229,494

Fundraising Expenses $0

Program Expenses $327,062

Other Expenses $138,116

TOTAL EXPENSES $367,610

Year-over-Year Comparison

	2024	2023	Change
Revenue	$312,968	$320,149	0.0%
Expenses	$367,610	$365,686	+0.0%
Net Income	$-54,642	$-45,537	+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

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

$40,000

Total Directors

$30,790

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN FEDERICI	PRESIDENT	10.00	Officer	$0	$0	$0
PHILLIP MCELROY	TREASURER	30.00	Officer	$40,000	$0	$40,000
MATTHEW D'AGOSTINO	DIRECTOR	5.00	Director	$790	$0	$790
WALTER BABCOCK	DIRECTOR	30.00	Director	$30,000	$0	$30,000

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	No data	No data	No data	No data
2024	$312,968	$367,610	$138,413	$-54,642
2023	$320,149	$365,686	$202,455	$-45,537
2022	$439,030	$473,369	$283,192	$-34,339
2021	$479,941	$399,913	$331,777	$80,028
2020	$328,906	$305,246	$209,603	$23,660

USA SOFTBALL OF MASSACHUSETTS