NORTHRIDGE 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

1986

Legal Domicile

Phone

8183684654

Tax Period

2024-09-01 to 2025-08-31

NORTHRIDGE BASEBALL ASSOCIATION, founded in 1986, is a small nonprofit in the Recreation & Sports sector that reported $779K in total revenue in fiscal year 2024. Expenses of $931K exceeded revenue, resulting in a 19% operating deficit.

Mission

THE MISSION OF THE ORGANIZATION IS TO PROMOTE, DEVELOP, SUPERVISE, AND VOLUNTARILY ASSIST THE INTEREST OF THOSE WHO PARTICIPATE IN LITTLE LEAGUE BASEBALL AND ASA SOFTBALL.

Program Service Accomplishments

Program 1

Expenses: $666,859 Revenue: $574,255

A PROGRAM OF SERVICE TO YOUTH THAT ESTABLISHES THE VALUE OF TEAMWORK, SPORTSMANSHIP AND FAIR PLAY THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE LITTLE LEAGUE PROGRAM ASSISTS HUNDREDS OF...

A PROGRAM OF SERVICE TO YOUTH THAT ESTABLISHES THE VALUE OF TEAMWORK, SPORTSMANSHIP AND FAIR PLAY THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE LITTLE LEAGUE PROGRAM ASSISTS HUNDREDS OF CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL-BEING BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY THE LITTLE LEAGUE BASEBALL PROGRAM IS DESIGNED TO DEVELOP SUPERIOR CITIZENS RATHER THAN SUPERIOR ATHLETES

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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 $80,581

Program Service Revenue $574,255

Investment Income $467

Other Revenue $123,944

TOTAL REVENUE $779,247

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $27,343

Program Expenses $666,859

Other Expenses $928,022

TOTAL EXPENSES $930,835

Year-over-Year Comparison

	2024	2023	Change
Revenue	$779,247	$790,827	0.0%
Expenses	$930,835	$675,808	+0.4%
Net Income	$-151,588	$115,019	-2.3%

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

100

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
DR RICHARD KANG	President	20.00	Officer Director	$0	$0	$0
DAVIS CROWELL	Vice President	10.00	Officer	$0	$0	$0
JAMIE BARTHOLOMEW	Secretary	10.00	Officer	$0	$0	$0
BORIS TUCH	Treasurer	15.00	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	$779,247	$930,835	$373,641	$-151,588
2023	$678,839	$692,676	$410,210	$-13,837
2022	$652,838	$605,455	$444,136	$47,383
2021	$422,824	$327,803	$376,664	$95,021
2020	$286,804	$362,265	$281,643	$-75,461
2019	$483,619	$439,417	$357,104	$44,202
2018	$395,794	$495,365	$319,826	$-99,571