B D SOCIAL CLUB (EIN 230377255) - Form 990 Financial Analysis & Trantor Score

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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

1936

Legal Domicile

Principal Officer

Mitchel Spangler

Phone

7178544711

Tax Period

2025-01-01 to 2025-12-31

B D SOCIAL CLUB, founded in 1936, is a small nonprofit that reported $229K in total revenue in fiscal year 2025. Revenue fell 53% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $42K, a strong 18% operating margin.

Mission

An organized fraternal society created and carried on for the mutual benefit of it's members, not for profit, and not issuing capital stock, having a limited membership, and a representative form of government and licensed to sell liquor at retail under the liquor code

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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 (2025)

Revenue Breakdown

Contributions & Grants $3,620

Program Service Revenue $0

Investment Income $24,802

Other Revenue $201,068

TOTAL REVENUE $229,490

Expense Breakdown

Grants Paid $0

Salaries & Benefits $81,716

Fundraising Expenses $0

Program Expenses $0

Other Expenses $106,251

TOTAL EXPENSES $187,967

Year-over-Year Comparison

	2025	2024	Change
Revenue	$229,490	$484,767	-0.5%
Expenses	$187,967	$225,050	-0.2%
Net Income	$41,523	$259,717	-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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kevin Shepheard	Financial Secretary	1	Officer	$0	$0	$0
Mitchel Spangler	President	1	Officer	$0	$0	$0
Steven Strickhouser	Director	1	Officer	$0	$0	$0
Michael Smeltzer	Treasurer	3	Officer	$0	$0	$0
Dale Garber	Director	1	Officer	$0	$0	$0
Daniel Fantom	Director	1	Officer	$0	$0	$0
Scott Ebersole	Vice-President	1	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	$229,490	$187,967	$844,702	$41,523
2024	$484,767	$225,050	$826,114	$259,717
2023	$282,174	$189,460	$550,232	$92,714
2022	$339,229	$161,047	$459,767	$178,182
2021	$282,645	$152,078	$285,956	$130,567
2020	$134,030	$119,998	$152,157	$14,032

B D SOCIAL CLUB