WEST VALLEY LITTLE LEAGUE (EIN 820440450) - 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

1990

Legal Domicile

Principal Officer

NICK SMITH

Phone

2088709611

Tax Period

2022-10-01 to 2023-09-30

WEST VALLEY LITTLE LEAGUE, founded in 1990, is a small nonprofit that reported $168K in total revenue in fiscal year 2022. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $189K exceeded revenue, resulting in a 13% operating deficit.

Mission

LITTLE LEAGUE BASEBALL LEAGUE

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $166,810

Investment Income $18

Other Revenue $924

TOTAL REVENUE $167,752

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $500

Program Expenses $188,713

Other Expenses $189,213

TOTAL EXPENSES $189,213

Year-over-Year Comparison

	2022	2021	Change
Revenue	$167,752	$211,236	-0.2%
Expenses	$189,213	$203,040	-0.1%
Net Income	$-21,461	$8,196	-3.6%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICK SMITH	PRESIDENT	1.00	Officer	$0	$0	$0
MIKE WESTLEY	VP OF BASEBALL	1.00	Officer	$0	$0	$0
DAVID DOWLING	VP OF SOFTBALL	1.00	Officer	$0	$0	$0
JOSH SCHROEDER	TREASURER	1.00	Officer	$0	$0	$0
JENNIFER LOUWSMA	SECRETARY	1.00	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
2023	$167,752	$189,213	$81,186	$-21,461
2022	$211,236	$203,040	$102,647	$8,196
2021	$213,224	$223,299	$94,451	$-10,075

WEST VALLEY LITTLE LEAGUE