VIKING ATHLETIC ASSOCIATION (EIN 231183636) - 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

1934

Legal Domicile

Principal Officer

TYLER CHRONISTER

Phone

7178543229

Tax Period

2024-01-01 to 2024-12-31

VIKING ATHLETIC ASSOCIATION, founded in 1934, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

ATHLETIC PROMOTION AND SOCIAL CLUB WHICH SERVES ITS MEMBERS.

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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 $113,499

Program Service Revenue $0

Investment Income $0

Other Revenue $1,369,885

TOTAL REVENUE $1,483,384

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,017,374

Fundraising Expenses $0

Program Expenses $1,620,395

Other Expenses $603,021

TOTAL EXPENSES $1,620,395

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,483,384	$1,366,941	+0.1%
Expenses	$1,620,395	$1,349,955	+0.2%
Net Income	$-137,011	$16,986	-9.1%

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

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
TYLER CHRONISTER	PRESIDENT	10.00	Officer Director	$0	$0	$0
RYAN BARNETT	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
JOHN SMITH	SECRETARY	5.00	Officer Director	$0	$0	$0
LYNN SHEELY	TREASURER	8.00	Officer Director	$0	$0	$0
DWIGHT ACHENBACH	DIRECTOR	5.00	Director	$0	$0	$0
MICHAEL MESSERSMITH	DIRECTOR	5.00	Director	$0	$0	$0
DUSTIN KERN	DIRECTOR	5.00	Director	$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	$1,483,384	$1,620,395	$1,678,923	$-137,011
2023	$1,366,941	$1,349,955	$1,869,554	$16,986
2022	$1,492,379	$1,226,637	$1,826,939	$265,742
2021	$1,339,584	$966,270	$1,567,772	$373,314
2020	$672,705	$673,808	$929,319	$-1,103
2019	$1,065,376	$1,055,858	$818,021	$9,518
2018	$993,035	$981,990	$678,793	$11,045

VIKING ATHLETIC ASSOCIATION