Vapor Sports Ministries (EIN 030566373) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

Johnathon M McElveen

Phone

2562084089

Tax Period

2024-01-01 to 2024-12-31

VAPOR SPORTS MINISTRIES, founded in 2005, is a community nonprofit in the Religion sector that reported $1.1M in total revenue in fiscal year 2017. Revenue decreased 12% compared to the prior year. Net assets of $2.4M represent 26 months of operating reserves.

Mission

Est. sustainable centers for alleviating poverty & multiply disciples in third-world environments

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $2,944,909

Program Service Revenue $0

Investment Income $0

Other Revenue $90,972

TOTAL REVENUE $3,035,881

Expense Breakdown

Grants Paid $0

Salaries & Benefits $833,843

Fundraising Expenses $0

Program Expenses $2,835,613

Other Expenses $2,001,770

TOTAL EXPENSES $2,835,613

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,035,881	$3,357,184	-0.1%
Expenses	$2,835,613	$2,538,856	+0.1%
Net Income	$200,268	$818,328	-0.8%

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

$264,504

Total Directors

$264,504

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Johnathon M McElveen	President	5.00	Officer Director	$0	$0	$85,592
Katie Price	Treasurer	5.00	Officer Director	$0	$0	$89,606
Sommer L'Hoste	Vice President & Secretary	5.00	Officer Director	$0	$0	$89,306

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
2024	$3,035,881	$2,835,613	$4,821,997	$200,268
2023	$3,357,184	$2,538,856	$4,345,353	$818,328
2022	$2,348,934	$1,765,466	$3,551,265	$583,468
2021	$1,724,610	$1,472,539	$2,606,545	$252,071
2020	$1,342,230	$1,408,119	$2,203,370	$-65,889
2019	$1,267,685	$1,271,883	$2,269,259	$-4,198
2018	$1,386,813	$1,467,792	$2,347,666	$-80,979
2017	$1,094,837	$1,165,608	$2,354,436	$-70,771

Vapor Sports Ministries