AMERICAN SPORTS BUILDERS ASSOCIATI… - 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

1965

Legal Domicile

Principal Officer

FRED STRINGFELLOW CAE

Phone

4436401042

Tax Period

2023-10-01 to 2024-09-30

AMERICAN SPORTS BUILDERS ASSOCIATION, founded in 1965, is a community nonprofit that reported $2.0M in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum. Expenses of $1.8M left a modest 10% surplus.

Mission

TO PROMOTE THE HIGHEST STANDARDS OF DESIGN, CONTRUCTION AND MAINTENANCE BY: LEADING IN THE DEVELOPMENT AND DISSEMINATION OF CURRENT AND ACCURATE TECHNICAL INFORMATION; PROMOTING THE INTERESTS OF BUILDERS OF SPORTS FACILITIES OF THE TYPE CONSTRUCTED BY ITS MEMBERS AND PROVIDING A FORUM TO GATHER AND EXCHANGE IDEAS AND INFORMATION TO IMPROVE SPORTS FACILITY CONSTRUCTION AND MAINTENANCE.

Program Service Accomplishments

Program 1

ANNUAL AND TECHNICAL MEETINGS DISSEMINATE INFORMATION AND INDUSTRY DATA TO THE MEMBERSHIP TO UPDATE INDUSTRY PRACTICES AND NEW TECHNOLOGIES.

Program 2

CERTIFICATION PROGRAM & PUBLICATIONS PROVIDE THE MEMBERSHIP WITH PERTINENT INDUSTRY INFORMATION REGARDING PRODUCTS, MATERIALS AND CONSTRUCTION OF COURTS AND TRACKS

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,007,161

Investment Income $34,344

Other Revenue $837

TOTAL REVENUE $2,042,342

Expense Breakdown

Grants Paid $15,000

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,832,640

TOTAL EXPENSES $1,847,640

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,042,342	$1,613,405	+0.3%
Expenses	$1,847,640	$1,637,205	+0.1%
Net Income	$194,702	$-23,800	-9.2%

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

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
RANDY RESLEY	CHAIRMAN	5.00	Officer Director	$0	$0	$0
ALLEN VERDIN	SEC / TREAS	5.00	Officer Director	$0	$0	$0
TODD DETTOR	DIRECTOR	2.00	Director	$0	$0	$0
JORDAN FISHER	DIRECTOR	2.00	Director	$0	$0	$0
KIRK GREGO	DIRECTOR	2.00	Director	$0	$0	$0
CRAIG HONKOMP	DIRECTOR	2.00	Director	$0	$0	$0
ANTHONY GRAHAM	DIRECTOR	2.00	Director	$0	$0	$0
RYAN AUER	DIRECTOR	2.00	Director	$0	$0	$0
ALEX FLETCHER	DIRECTOR	2.00	Director	$0	$0	$0
TIM GERRITS	DIRECTOR	2.00	Director	$0	$0	$0
RICK HARDIN	DIRECTOR	2.00	Director	$0	$0	$0
SEAN HUFNAGEL	DIRECTOR	2.00	Director	$0	$0	$0
FRED KOLKMANN	DIRECTOR	2.00	Director	$0	$0	$0
JOHN NELSON	DIRECTOR	2.00	Director	$0	$0	$0
SAM TITCHENER	DIRECTOR	2.00	Director	$0	$0	$0
JONATHAN WRIGHT	DIRECTOR	2.00	Director	$0	$0	$0
DAVID CLAPP	PAST-CHAIR	2.00	Director	$0	$0	$0
FRED STRINGFELLOW	EXECUTIVE DIRECTOR	12.00	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
2024	$2,042,342	$1,847,640	$2,418,129	$194,702
2023	$1,613,405	$1,637,205	$1,871,973	$-23,800
2022	$1,303,473	$1,484,931	$1,643,030	$-181,458
2021	$947,135	$767,270	$1,857,289	$179,865
2020	$1,339,117	$1,285,093	$1,384,575	$54,024
2019	$1,194,722	$1,297,313	$1,506,651	$-102,591
2018	$1,231,589	$1,131,385	$1,634,369	$100,204

AMERICAN SPORTS BUILDERS ASSOCIATION