Summerfield Recreation Association

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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

2025-01-01 to 2025-12-31

Summerfield Recreation Association, founded in 1982, is a small nonprofit that reported $236K in total revenue in fiscal year 2025. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $321K exceeded revenue, resulting in a 36% operating deficit.

Mission

Providing Youth Sports Programs

Program Service Accomplishments

Program 1

Expenses: $319,952 Revenue: $222,563

Summerfield Recreation Association provided organized athletic activities for over 1000 children in 3 different sports throughout the 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 $13,348

Program Service Revenue $222,564

Investment Income $70

Other Revenue $0

TOTAL REVENUE $235,982

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $319,952

Other Expenses $321,059

TOTAL EXPENSES $321,059

Year-over-Year Comparison

	2025	2024	Change
Revenue	$235,982	$443,025	-0.5%
Expenses	$321,059	$328,328	0.0%
Net Income	$-85,077	$114,697	-1.7%

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
Gary Klutts	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
Eric Coon	VP of Stars Travel Program	10.00	Director	$0	$0	$0
Janver Osabel	VP of Basketball & Cheerleading	10.00	Director	$0	$0	$0
Courtney Harrington	VP of Administration	10.00	Director	$0	$0	$0
John Sheridan	VP of Operations	10.00	Director	$0	$0	$0
Tim McMurray	VP of Softball	N/A	Director	$0	$0	$0
Alex Woods	VP of Communication & Community Relations	N/A	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
2025	$235,982	$321,059	$86,301	$-85,077
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