Summerfield Recreation Association (EIN 237410797) - 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

1982

Legal Domicile

Principal Officer

Kristina Coon

Phone

3363920245

Tax Period

2024-01-01 to 2024-12-31

Summerfield Recreation Association, founded in 1982, is a small nonprofit that reported $443K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $115K, a strong 26% operating margin.

Mission

Providing Youth Sports Programs

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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 $72,838

Program Service Revenue $370,120

Investment Income $13

Other Revenue $54

TOTAL REVENUE $443,025

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $327,061

Other Expenses $328,328

TOTAL EXPENSES $328,328

Year-over-Year Comparison

	2024	2023	Change
Revenue	$443,025	$382,682	+0.2%
Expenses	$328,328	$401,703	-0.2%
Net Income	$114,697	$-19,021	-7.0%

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

N/A

Volunteers

200

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
Ron Perry	President	10.00	Director	$0	$0	$0
Gary Klutts	President Elect	10.00	Director	$0	$0	$0
Kristina Coon	Treasurer	10.00	Director	$0	$0	$0
Les Elliott	VP of Baseball	10.00	Director	$0	$0	$0
Gooch Gladwell	VP of Stars Travel Program	10.00	Director	$0	$0	$0
John Berlin	VP of Basketball & Cheerleading	10.00	Director	$0	$0	$0
Courtney Harrington	VP of Communications and Community Relations	10.00	Director	$0	$0	$0
John Sheridan	VP of Operations	10.00	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	$443,025	$328,328	$173,505	$114,697
2023	$382,682	$401,703	$58,808	$-19,021
2022	$291,815	$284,797	$77,829	$7,018

Summerfield Recreation Association