Pleasant Hill Baseball Association

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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

1958

Legal Domicile

Principal Officer

Jim Castle

Phone

9259337950

Tax Period

2024-08-01 to 2025-07-31

Pleasant Hill Baseball Association, founded in 1958, is a community nonprofit in the Recreation & Sports sector that reported $1.2M in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

The purpose of this association is to promote, equip, govern and sponsor baseball and softball as played by youth 4 years of age and over using the doctrine of Positive Coaching.

Program Service Accomplishments

Program 1

Expenses: $1,222,692 Revenue: $1,035,596

SEASONAL TOURNAMENTS AND WEEKLY GAME OPPORTUNITIES ARE HELD FOR YOUTH TO PARTICIPATEIN A POSITIVE COACHING SPORTS ENVIRONMENT, PLAYING SOFTBALL OR BASEBALL.

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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 (2024)

Revenue Breakdown

Contributions & Grants $113,021

Program Service Revenue $1,006,186

Investment Income $151

Other Revenue $100,359

TOTAL REVENUE $1,219,717

Expense Breakdown

Grants Paid $0

Salaries & Benefits $190,446

Fundraising Expenses $0

Program Expenses $1,222,692

Other Expenses $1,057,340

TOTAL EXPENSES $1,247,786

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,219,717	$1,043,744	+0.2%
Expenses	$1,247,786	$1,117,328	+0.1%
Net Income	$-28,069	$-73,584	-0.6%

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

Volunteers

750

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
Jian Clamor	Member-At-Large	1.00	Director	$0	$0	$0
Mark Cowell	Member-At-Large	1.00	Director	$0	$0	$0
Tim Crvarich	Member-At-Large	1.00	Director	$0	$0	$0
Brandi Ellis	Member-At-Large	1.00	Director	$0	$0	$0
Loni Hinks	Member-At-Large	1.00	Director	$0	$0	$0
Krysta Kasinski	Member-At-Large	1.00	Director	$0	$0	$0
Jacqui Layne	Member-At-Large	1.00	Director	$0	$0	$0
Vicente Lopez	Member-At-Large	1.00	Director	$0	$0	$0
Beverly Razook	Member-At-Large	1.00	Director	$0	$0	$0
Michele Sears Rose	Member-At-Large	1.00	Director	$0	$0	$0
Ray Rice	Member-At-Large	1.00	Director	$0	$0	$0
Brendan O'Shea	Member-At-Large	1.00	Director	$0	$0	$0
Melissa Barrett	President	5.00	Officer	$0	$0	$0
Fred Mathis	Vice President	5.00	Officer	$0	$0	$0
Oliver Greenwood	Head Commissioner	5.00	Officer	$0	$0	$0
Jim Castle	VP Treasurer	5.00	Officer	$0	$0	$0
Jessica Fyfe	Secretary	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
2025	$1,219,717	$1,247,786	$1,121,885	$-28,069
2024	$1,043,744	$1,117,328	$1,172,198	$-73,584
2023	$953,029	$821,245	$1,217,575	$131,784
2022	$875,200	$734,335	$1,095,567	$140,865
2021	$612,555	$531,581	$923,659	$80,974
2020	$407,830	$452,342	$933,283	$-44,512
2019	$710,886	$679,787	$881,706	$31,099
2018	$676,329	$579,463	$881,544	$96,866