IVA COMMUNITY RECREATION CENTER

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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

1972

Legal Domicile

Principal Officer

NAKIA DAVIS

Phone

8642260492

Tax Period

2025-01-01 to 2025-12-31

IVA COMMUNITY RECREATION CENTER, founded in 1972, is a small nonprofit that reported $328K in total revenue in fiscal year 2025. The organization ran a surplus of $80K, a strong 24% operating margin.

Mission

PROVIDE ATHLETIC AND RECREATIONAL ACTIVITIES TO THE IVA, SC COMMUNITY FOR THE ENTIRE YEAR

Program Service Accomplishments

Program 1

Expenses: $204,359

PROVIDE ATHLETIC AND RECREATIONAL ACTIVITIES TO THE IVA, SC COMMUNITY FOR THE ENTIRE YEAR

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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 $172,226

Program Service Revenue $152,611

Investment Income $2,780

Other Revenue $0

TOTAL REVENUE $327,617

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $204,359

Other Expenses $247,929

TOTAL EXPENSES $247,929

Year-over-Year Comparison

	2025	2024	Change
Revenue	$327,617	N/A	N/A
Expenses	$247,929	N/A	N/A
Net Income	$79,688	N/A	N/A

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

N/A

Independent Members

N/A

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
NAKIA DAVIS	PRESIDENT	5.00	Officer	$0	$0	$0
JEREMY HOLTZCLAW	VICE PRESIDENT	5.00	Officer	$0	$0	$0
TRAVIS BURRIS	TREASURER	5.00	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	$327,617	$247,929	$1,060,108	$79,688
2024	No data	No data	No data	No data