BAY AREA YOUTH BASEBALL FOUNDATION (EIN 821858017) - 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

2017

Legal Domicile

Principal Officer

KEITH SMITH

Tax Period

2023-01-01 to 2023-12-31

BAY AREA YOUTH BASEBALL FOUNDATION, founded in 2017, is a small nonprofit in the Recreation & Sports sector that reported $237K in total revenue in fiscal year 2023. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $314K exceeded revenue, resulting in a 33% operating deficit.

Mission

INSPIRING STUDENT-ATHLETES WHILE PREPARING THEM FOR HIGH SCHOOL AND VOLUNTERRING TIME IN THEIR COMMUNITIES. ALSO PROVIDING AN AFFORDABLE BASEBALL PROGRAM FOR THE COMMUNITY AND ACCEPTING AND DISTRIBUTING BASEBALL GEAR TO AREAS AROUND THE WORLD.

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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 $11,183

Program Service Revenue $248,851

Investment Income $0

Other Revenue $-23,189

TOTAL REVENUE $236,845

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $11,585

Program Expenses $269,906

Other Expenses $314,142

TOTAL EXPENSES $314,142

Year-over-Year Comparison

	2023	2022	Change
Revenue	$236,845	$390,329	-0.4%
Expenses	$314,142	$327,258	0.0%
Net Income	$-77,297	$63,071	-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

N/A

Volunteers

100

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

$117,600

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEITH SMITH	PRESIDENT	30.00	Officer	$60,000	$0	$60,000
MAURICIO MARTINEZ	VICE PRESIDE	30.00	Officer	$57,600	$0	$57,600
SHANNON MARTINEZ	SECRETARY	10.00	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
2024	No data	No data	No data	No data
2023	$236,845	$314,142	$228,418	$-77,297
2022	$390,329	$327,258	$437,177	$63,071
2021	$267,580	$320,400	$494,130	$-52,820
2019	$289,379	$257,971	$153,300	$31,408
2018	$289,311	$283,282	$147,966	$6,029

BAY AREA YOUTH BASEBALL FOUNDATION