PRIOR LAKE ATHLETICS FOR YOUTH

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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

Phone

9524407529

Tax Period

2023-01-01 to 2023-12-31

PRIOR LAKE ATHLETICS FOR YOUTH, founded in 1972, is a community nonprofit in the Youth Development sector that reported $1.9M in total revenue in fiscal year 2023. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $1.8M left a modest 5% surplus.

Mission

PRIOR LAKE ATHLETICS FOR YOUTH, SERVES THE PRIOR LAKE / SAVAGE SCHOOL DISTRICT, TO PROVIDE COMPETITIVE YET FUN ATHLETIC OPPORTUNITIES FOR KIDS. OUR PRIORITY IS SAFETY, SKILLS DEVELOPMENT, AND THE TEACHING OF LIFE LESSONS THROUGH SPORTS.OUR PROGRAM PROMOTES THE IMPORTANCE OF SPORTSMANSHIP, TEAMWORK, LEADERSHIP, AND INTEGRITY. WE BELIEVE LEARNING BOTH SUCCESS AND FAILURE THROUGH COMPETITION WILL BENEFIT OUR FUTURE GENERATIONS.

Program Service Accomplishments

Program 1

Expenses: $1,755,163 Revenue: $1,681,415

ATHLETIC ACTIVITIES FOR APPROXIMATELY 4,146 PRE-K TO HIGH SCHOOL YOUTH IN VARIOUS SPORTS SUCH AS SOFTBALL, BASKETBALL, LACROSSE, CHEER, TENNIS, VOLLEYBALL, AND FOOTBALL.

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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 (2023)

Revenue Breakdown

Contributions & Grants $183,147

Program Service Revenue $1,682,079

Investment Income $15,164

Other Revenue $15,867

TOTAL REVENUE $1,896,257

Expense Breakdown

Grants Paid $185,000

Salaries & Benefits $101,990

Fundraising Expenses $0

Program Expenses $1,755,163

Other Expenses $1,513,397

TOTAL EXPENSES $1,800,387

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,896,257	$1,483,730	+0.3%
Expenses	$1,800,387	$1,387,380	+0.3%
Net Income	$95,870	$96,350	0.0%

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

1250

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
SHREVE PARSLEY	PRESIDENT	5.00	Officer Director	$0	$0	$0
BRENT SIEGEL	EXECUTIVE VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
JUSTIN SLOCUM	EECUTIVE VP OF FINANCE	5.00	Officer Director	$0	$0	$0
DEBBIE AIDAS	EXECUTIVE VP OF TECH	5.00	Director	$0	$0	$0
MICHELLE SCHOMMER	VP OF SPORTS REGISTRATION	5.00	Director	$0	$0	$0
TOMMY THOMPSON	VP OF SPRING/SUMMER SPORTS	5.00	Officer 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	No data	No data	No data	No data
2023	$1,896,257	$1,800,387	$866,854	$95,870
2022	$1,483,730	$1,387,380	$728,508	$96,350
2021	$1,334,397	$1,417,116	$644,847	$-82,719
2020	$643,123	$690,027	$614,780	$-46,904
2019	$1,415,571	$1,370,190	$680,669	$45,381
2018	$1,379,008	$1,447,560	$667,429	$-68,552