WOODLAND HILLS AQUATIC TEAM (WHAT) (EIN 251744140) - 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

1993

Legal Domicile

Principal Officer

WALTER REAMER

Phone

8439019110

Tax Period

2022-09-01 to 2023-08-31

WOODLAND HILLS AQUATIC TEAM (WHAT), founded in 1993, is a small nonprofit in the Recreation & Sports sector that reported $174K in total revenue in fiscal year 2022. Revenue grew 20% year-over-year, indicating healthy expansion. The organization ran a surplus of $40K, a strong 23% operating margin.

Mission

THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO FURTHER NATIONAL AND INTERNATIONAL AMATEUR SWIMMING COMPETITION BY DEVELOPING AMATEUR SWIMMERS FOR NATIONAL AND INTERNATIONAL COMPETITION. THIS PRIMARY PURPOSE SHALL BE ACHIEVED WITHIN THE STANDARDS AND RULES PRESCRIBED BY USA SWIMMING (USS) AND ALLEGHENY MOUNTAIN SWIMMING (AMS). AT WHAT, THE MISSION IS TO DEVELOP AND FOSTER LIFE VALUES SUCH AS RESPONSIBILITY, TEAMWORK, DISCIPLINE, DETERMINATION, PATIENCE, WORK ETHIC, CONFIDENCE AND PRIDE IN STUDENT ATHLETES THROUGH THE SPORT OF SWIMMING, AND, IN DOING SO, PROVIDE AN AVENUE OF EXCELLENCE FOR SWIMMERS OF ALL ABILITY LEVELS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $3,397

Program Service Revenue $154,153

Investment Income $2

Other Revenue $16,931

TOTAL REVENUE $174,483

Expense Breakdown

Grants Paid $0

Salaries & Benefits $105,836

Fundraising Expenses $0

Program Expenses $124,745

Other Expenses $28,790

TOTAL EXPENSES $134,626

Year-over-Year Comparison

	2022	2021	Change
Revenue	$174,483	$145,730	+0.2%
Expenses	$134,626	$107,531	+0.3%
Net Income	$39,857	$38,199	+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

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
FRANK HUCK	AT LARGE	1.00	Director	$0	$0	$0
ANNA LEPSCH	SECRETARY	5.00	Officer	$0	$0	$0
OCTAVIA PALMER	TREASURER	5.00	Officer	$0	$0	$0
WALTER REAMER	PRESIDENT	6.00	Officer	$0	$0	$0
ALLISON SIERRA	VICE PRESIDE	1.00	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
2023	$174,483	$134,626	$132,906	$39,857
2022	$145,730	$107,531	$95,989	$38,199
2021	$71,339	$69,551	$56,413	$1,788
2020	$79,766	$80,783	$37,880	$-1,017
2019	$113,779	$119,801	$37,487	$-6,022
2018	$123,832	$156,117	$42,076	$-32,285

WOODLAND HILLS AQUATIC TEAM (WHAT)