COLUMBIA BASIN SUMMER BASEBALL

EIN: 911669019 501(c)(3) Recreation & Sports

Moses Lake, WA

Total Revenue
$201,815
Total Expenses
$197,360
Total Assets
$52,027
Net Assets
$52,027
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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
WA
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.

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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%)

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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

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Governance

Voting Members
3
Independent Members
3
Employees
N/A
Volunteers
20

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
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
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
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