GREATER PITTSBURGH USBC

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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

1961

Legal Domicile

Principal Officer

JOHN SKANDERSON

Phone

4128282436

Tax Period

2023-08-01 to 2024-07-31

GREATER PITTSBURGH USBC, founded in 1961, is a small nonprofit in the Recreation & Sports sector that reported $105K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $127K exceeded revenue, resulting in a 21% operating deficit.

Mission

TO PROVIDE EQUAL OPPORTUNITY FOR ALL IN THE GAME OF BOWLING.

Program Service Accomplishments

Program 1

Expenses: $127,400 Revenue: $105,014

UNDER THE USBC REQUIREMENTS, TO PROVIDE AN EQUAL OPPORTUNITY FOR ALL IN THE GAME OF BOWLING WITHOUT REGARD TO RACE, RELIGION, AGE, DISABILITY OR NATIONAL ORIGIN. TO PROMOTE THE GAME OF AMERICAN...

UNDER THE USBC REQUIREMENTS, TO PROVIDE AN EQUAL OPPORTUNITY FOR ALL IN THE GAME OF BOWLING WITHOUT REGARD TO RACE, RELIGION, AGE, DISABILITY OR NATIONAL ORIGIN. TO PROMOTE THE GAME OF AMERICAN TENPINS. TO CONDUCT AND SUPPORT BOWLING COMPETITION. TO PROVIDE SERVICES AND BENEFITS TO ITS MEMBERS. TO FOSTER PROGRAMS TO INCREASE BOWLING SKILLS.

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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 $97,297

Program Service Revenue $0

Investment Income $702

Other Revenue $7,015

TOTAL REVENUE $105,014

Expense Breakdown

Grants Paid $0

Salaries & Benefits $43,157

Fundraising Expenses $0

Program Expenses $127,400

Other Expenses $84,243

TOTAL EXPENSES $127,400

Year-over-Year Comparison

	2023	2022	Change
Revenue	$105,014	$115,264	-0.1%
Expenses	$127,400	$130,044	0.0%
Net Income	$-22,386	$-14,780	+0.5%

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

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

Total Directors

$40,090

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN SKANDERSON JR	CURRENT ASSOC MGR	45.00	Director	$28,800	$0	$28,800
JUDY SMITH	ASST ASSOC MGR	40.00	Director	$11,290	$0	$11,290
WILLIAM SMITH JR	PRESIDENT	0.50	Officer	$0	$0	$0
NANCY PORCH	1ST V PRES	0.00	Officer	$0	$0	$0
BARBARA REID	SARGEANT AT ARMS	0.00	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	No data	No data	No data	No data
2024	$105,014	$127,400	$60,378	$-22,386
2023	$115,264	$130,044	$82,764	$-14,780
2022	$88,497	$125,242	$97,544	$-36,745
2021	$67,853	$100,572	$134,289	$-32,719
2020	$103,690	$165,748	$167,008	$-62,058