PUGET SOUND SENIOR BASEBALL LEAGUE

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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

1989

Legal Domicile

Principal Officer

Thomas Evans Krause

Phone

4256441901

Tax Period

2025-01-01 to 2025-12-31

PUGET SOUND SENIOR BASEBALL LEAGUE, founded in 1989, is a small nonprofit that reported $685K in total revenue in fiscal year 2025. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

Provide fields, baseballs and umpires to teams comprised of members aged 18 and over for recreational, charitable and civic purposes.

Program Service Accomplishments

Program 1

Provide baseballs, fields and umpires for 826 games to 74 teams comprised of 1,097 active members aged 18 and over for recreational, charitable and civic purposes.

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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 (2025)

Revenue Breakdown

Contributions & Grants $683,832

Program Service Revenue $0

Investment Income $1,185

Other Revenue $0

TOTAL REVENUE $685,017

Expense Breakdown

Grants Paid $0

Salaries & Benefits $50,350

Fundraising Expenses $0

Program Expenses $0

Other Expenses $637,667

TOTAL EXPENSES $688,017

Year-over-Year Comparison

	2025	2024	Change
Revenue	$685,017	$612,229	+0.1%
Expenses	$688,017	$662,070	+0.0%
Net Income	$-3,000	$-49,841	-0.9%

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

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

$25,300

Total Directors

$25,050

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Thomas E Krause	President	20	Officer	$13,000	$0	$13,000
Joseph R Townsend	Director	0	Director	$7,800	$0	$7,800
Eric Koosmann	Treasurer	15	Officer	$7,800	$0	$7,800
Paul L Davison	Vice President/Secretary	15	Officer	$4,500	$0	$4,500
Martin D Bigelow	Director	10	Director	$3,750	$0	$3,750
Scott McHugh	Director	2	Director	$1,350	$0	$1,350
Anthony Joseph Hill	Director	2	Director	$1,350	$0	$1,350
Joshua Barker	Director	2	Director	$1,350	$0	$1,350
Brandon Williams	Director	2	Director	$1,350	$0	$1,350
Casey Bloom	Director	2	Director	$1,350	$0	$1,350
Alan W Gibson	Director	2	Director	$1,350	$0	$1,350
Carl Gleason	Director	2	Director	$1,350	$0	$1,350
Richard B Park	Director	2	Director	$1,350	$0	$1,350
Joshua C Jacobsen	Director	2	Director	$1,350	$0	$1,350
Scott Spaulding	Director	2	Director	$1,350	$0	$1,350

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	$685,017	$688,017	$94,494	$-3,000
2024	$612,229	$662,070	$97,477	$-49,841
2023	$615,456	$582,904	$148,139	$32,552
2022	$560,587	$496,704	$116,129	$63,883
2021	$533,711	$495,544	$83,592	$38,167
2019	$552,660	$559,046	$58,144	$-6,386