ATHENS HIGH SCHOOL CENTURY CLUB

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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

1970

Legal Domicile

Tax Period

2024-07-01 to 2025-06-30

ATHENS HIGH SCHOOL CENTURY CLUB, founded in 1970, is a small nonprofit that reported $181K in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $203K exceeded revenue, resulting in a 12% operating deficit.

Mission

TO PROVIDE SUPPORT FOR ATHLETIC TEAMS AT ATHENS HIGH SCHOOL (OHIO). PURCHASE EQUIPMENT, SUPPLIES, ETC AND COORDINATE VOLUNTEERS.

Program Service Accomplishments

Program 1

Expenses: $203,169

TO PROVIDE SUPPORT FOR THE ATHLETIC TEAMS AT ATHENS HIGH SCHOOL. PURCHASE EQUIPMENT, SUPPLIES, ETC AND COORDINATE VOLUNTEERS.

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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 $153,889

Program Service Revenue $2,506

Investment Income $0

Other Revenue $24,990

TOTAL REVENUE $181,385

Expense Breakdown

Grants Paid $1,649

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $203,169

Other Expenses $201,520

TOTAL EXPENSES $203,169

Year-over-Year Comparison

	2024	2023	Change
Revenue	$181,385	$139,055	+0.3%
Expenses	$203,169	$138,821	+0.5%
Net Income	$-21,784	$234	-94.1%

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

N/A

Volunteers

100

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
JENNIFER WAKELEY	PRESIDENT	1.00	Officer	$0	$0	$0
CHRISTINA BECK	SECRETARY	1.00	Officer	$0	$0	$0
JOSEPH WAKELEY III	TREASURER	1.00	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	$181,385	$203,169	$57,464	$-21,784
2022	$79,433	$79,959	$50,394	$-526
2021	$51,298	$71,962	$50,920	$-20,664
2020	$112,314	$97,276	$71,584	$15,038
2019	$129,811	$158,216	$56,546	$-28,405