COLUMBIA BASIN SUMMER BASEBALL

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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

1998

Legal Domicile

Principal Officer

Jason Laugen

Phone

5092371945

Tax Period

2022-01-01 to 2022-12-31

COLUMBIA BASIN SUMMER BASEBALL, founded in 1998, is a small nonprofit in the Recreation & Sports sector that reported $202K in total revenue in fiscal year 2022. Revenue surged 55% from the prior year, signaling strong growth momentum.

Mission

Raise funds for summer youth baseball and softball.

Program Service Accomplishments

Program 1

Expenses: $196,355 Revenue: $0

Provided the opportunity for over 100 area youth to play baseball and softball.

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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 $201,815

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $201,815

Expense Breakdown

Grants Paid $4,171

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $196,355

Other Expenses $193,189

TOTAL EXPENSES $197,360

Year-over-Year Comparison

	2022	2021	Change
Revenue	$201,815	$130,357	+0.5%
Expenses	$197,360	$97,432	+1.0%
Net Income	$4,455	$32,925	-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

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
Jason Laugen	President	5.00	Officer	$0	$0	$0
Josh Meek	Secretary	5.00	Officer	$0	$0	$0
David Enquist	Treasurer	5.00	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
2022	$201,815	$197,360	$52,027	$4,455
2020	$58,138	$56,613	$14,647	$1,525
2019	$109,566	$112,721	$13,122	$-3,155
2018	$118,491	$99,462	$16,277	$19,029