CHARLEROI SPORTSMENS 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

1933

Legal Domicile

Principal Officer

ROBERT WELSCH

Phone

7244837441

Tax Period

2024-01-01 to 2024-12-31

CHARLEROI SPORTSMENS ASSOCIATION, founded in 1933, is a small nonprofit that reported $343K in total revenue in fiscal year 2024. Revenue fell 26% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $257K, a strong 75% operating margin.

Mission

TO PROMOTE SAFE HUNTING, FISHING AND THE SAFE AND PROPER USAGE OF FIREARMS AND ARCHERY EQUIPMENT.

Program Service Accomplishments

Program 1

Expenses: $62,329 Revenue: $0

PROMOTE THE PROPER USE OF FIREARMS AND SAFE HUNTING TO MEMBERS TOTALING OVER 500. CLASSES AND ROUNDTABLE DISCUSSIONS ARE HELD TO PROMOTE GUN SAFETY AND PROPER USE OF FIREARMS. GUN RANGES,ARHHERY...

PROMOTE THE PROPER USE OF FIREARMS AND SAFE HUNTING TO MEMBERS TOTALING OVER 500. CLASSES AND ROUNDTABLE DISCUSSIONS ARE HELD TO PROMOTE GUN SAFETY AND PROPER USE OF FIREARMS. GUN RANGES,ARHHERY RANGES, ARCHERY TARGETS,TRAPSHOOTING,PHEASANT AND DEER HUNTS ASSURE MEMBERS THE OPPORTUNITY TO PRACTICE THESE THINGS. ROUNDTABLE DISCUSSIONS WITH VENDORS PROVIDE INFORMATION ON THE LATEST EQUIPMENT AVAILABLE FOR HUNTING AND FISHING.

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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 $43,787

Program Service Revenue $0

Investment Income $124,023

Other Revenue $175,161

TOTAL REVENUE $342,971

Expense Breakdown

Grants Paid $0

Salaries & Benefits $23,971

Fundraising Expenses $109

Program Expenses $62,329

Other Expenses $62,317

TOTAL EXPENSES $86,288

Year-over-Year Comparison

	2024	2023	Change
Revenue	$342,971	$461,182	-0.3%
Expenses	$86,288	$84,709	+0.0%
Net Income	$256,683	$376,473	-0.3%

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

N/A

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

$2,512

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY STOCKDALE	VICE PRESIDENT	5.00	Officer	$2,512	$0	$2,512
DAVID L CALCEK	PRESIDENT	10.00	Officer	$0	$0	$0
ROBERT WELSCH	TREASURER	10.00	Officer	$0	$0	$0
PATRICK DIRENZIO	FINANCIAL SECRETARY	10.00	Officer	$0	$0	$0
MIKE RUANE	RECORDING SECRETARY	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
2024	$342,971	$86,288	$3,209,986	$256,683
2023	$461,182	$84,709	$2,945,336	$376,473
2022	$1,327,872	$83,334	$2,808,804	$1,244,538
2021	$751,966	$102,022	$1,896,283	$649,944
2020	$114,513	$58,181	$1,228,659	$56,332