Southern Oregon Baseball Developme… - Form 990 Financial Data

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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

2022

Legal Domicile

Principal Officer

Parker Berberet

Phone

7142253546

Tax Period

2025-01-01 to 2025-12-31

Southern Oregon Baseball Development, founded in 2022, is a small nonprofit in the Recreation & Sports sector that reported $229K in total revenue in fiscal year 2025.

Mission

College and professional level baseball development with an emphasis on compassionate and motivated instruction. Presented to the Rogue Valley by Parker Berberet, Bill Rowe, and Mike Allen. We bring 8 years of professional experience over multiple positions, (2) division 1 national championships with Oregon State University, and strive to create a baseball culture that brings out the most of an athlete both mentally and physically-while fostering a deep love for the sport. Our goal is to develop young ballplayers and give them the skills they need to excel in high school and college.

Program Service Accomplishments

Program 1

Expenses: $250,000

We were able to take our 18u team up and down the west coast to help get exposure from college coaches. We also ran kids camps all year long trying to spread the love of baseball and build skills at...

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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 $229,432

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $229,432

Expense Breakdown

Grants Paid $0

Salaries & Benefits $147,598

Fundraising Expenses $0

Program Expenses $250,000

Other Expenses $102,402

TOTAL EXPENSES $250,000

Year-over-Year Comparison

	2025	2024	Change
Revenue	$229,432	N/A	N/A
Expenses	$250,000	N/A	N/A
Net Income	$-20,568	N/A	N/A

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

$134,910

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Parker Berberet	President	43.00	Officer	$92,000	$0	$92,000
William Rowe	Vice President	21.00	Officer	$38,895	$0	$38,895
Michael Allen	Director of Ops	1.00	Officer	$4,015	$0	$4,015

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	$229,432	$250,000	$3,290	$-20,568

Southern Oregon Baseball Development