National Operating Committee on Standards for Athletic Equipment (EIN 237111835) - 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

1970

Legal Domicile

Principal Officer

John Parsons

Phone

6025208580

Tax Period

2024-01-01 to 2024-12-31

National Operating Committee on Standards for Athletic Equipment, founded in 1970, is a community nonprofit in the Recreation & Sports sector that reported $3.3M in total revenue in fiscal year 2024. The organization ran a surplus of $598K, a strong 18% operating margin.

Mission

To commission research on and, where feasible, establish standards for athletic equipment.

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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 $0

Program Service Revenue $3,023,527

Investment Income $233,610

Other Revenue $0

TOTAL REVENUE $3,257,137

Expense Breakdown

Grants Paid $412,922

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,740,850

Other Expenses $2,245,754

TOTAL EXPENSES $2,658,676

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,257,137	$3,356,119	0.0%
Expenses	$2,658,676	$2,440,968	+0.1%
Net Income	$598,461	$915,151	-0.3%

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

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
Kenneth Stephens MD	President	2.00	Officer Director	$0	$0	$0
Gregg Hartley	Vice President	2.00	Officer Director	$0	$0	$0
Dr Robert Cantu MD	Vice President	2.00	Officer Director	$0	$0	$0
Warren B Howe MD	Director	1.00	Director	$0	$0	$0
Jack Ryan MD	Director	1.00	Director	$0	$0	$0
Grant Teaff	Director	1.00	Director	$0	$0	$0
Ed Fisher	Director	1.00	Director	$0	$0	$0
Michael Sims	Director	1.00	Director	$0	$0	$0
Lars Fuchs	Secretary	2.00	Officer Director	$0	$0	$0
Jeff Mjaanes MD	Treasurer	3.00	Officer Director	$0	$0	$0
Tony Beam	Director	1.00	Director	$0	$0	$0
Bob Fawley	Director	1.00	Director	$0	$0	$0
Jessica D Higgs MD	Director	1.00	Director	$0	$0	$0
Will Rodecap	Director	1.00	Director	$0	$0	$0
Stan Jurga Jr	Director	1.00	Director	$0	$0	$0
Becca Huebner	Director	1.00	Director	$0	$0	$0
Jasmine DeBose	Director	1.00	Director	$0	$0	$0
Michael Oliver	Executive Director/CEO	40.00	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	$3,257,137	$2,658,676	$4,345,352	$598,461
2023	$3,356,119	$2,440,968	$3,512,550	$915,151
2022	$2,929,105	$2,362,807	$2,335,878	$566,298
2021	$2,758,265	$2,471,237	$2,013,359	$287,028
2020	$2,185,087	$2,166,035	$1,631,977	$19,052
2019	$2,610,856	$3,328,202	$1,357,085	$-717,346

National Operating Committee on Standards for Athletic Equipment