CHIEF LOGAN RECREATIONAL CENTER INC

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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

2007

Legal Domicile

Principal Officer

WALLY THORNHILL

Phone

3047522939

Tax Period

2024-07-01 to 2025-06-30

CHIEF LOGAN RECREATIONAL CENTER INC, founded in 2007, is a community nonprofit in the Recreation & Sports sector that reported $4.1M in total revenue in fiscal year 2024. Revenue surged 156% from the prior year, signaling strong growth momentum.

Mission

TO ENCOURAGE A LIFETIME OF HEALTH AND WELLNESS AMONG THE VISITORS AND CITIZENS OF SOUTHERN WEST VIRGINIA BY WORKING WITH BOTH PUBLIC AND PRIVATE PARTNERS IN PROVIDING NEEDED, DIVERSIFIED, AFFORDABLE PROGRAMS, SERVICES AND OPPORTUNITIES IN ORDER TO ENHANCE THEIR PHYSICAL, SOCIAL AND EMOTIONAL LIVES.

Program Service Accomplishments

Program 1

Expenses: $4,003,387 Revenue: $277,293

PROVIDE ALL AREA RESIDENTS A BETTER QUALITY OF LIFE THROUGH RECREATIONAL AND WELLNESS FACILITIES AND PROGRAMS. WV WATER DEVELOPMENT GRANT REVENUE REIMBURSED $3,194,769 OF EXPENSES INCLUDED IN THE...

PROVIDE ALL AREA RESIDENTS A BETTER QUALITY OF LIFE THROUGH RECREATIONAL AND WELLNESS FACILITIES AND PROGRAMS. WV WATER DEVELOPMENT GRANT REVENUE REIMBURSED $3,194,769 OF EXPENSES INCLUDED IN THE $4,021,733 TOTAL, BUT AS A GRANT IS NOT INCLUDED IN THE $277,292 REVENUE FOR 990 REPORTING PURPOSES.

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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 $3,844,598

Program Service Revenue $273,667

Investment Income $208

Other Revenue $9,068

TOTAL REVENUE $4,127,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $153,429

Fundraising Expenses $0

Program Expenses $4,003,387

Other Expenses $3,910,428

TOTAL EXPENSES $4,063,857

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,127,541	$1,612,450	+1.6%
Expenses	$4,063,857	$1,685,604	+1.4%
Net Income	$63,684	$-73,154	-1.9%

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

$22,273

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WALLY THORNHILL	PRESIDENT	1.00	Officer Director	$0	$0	$0
EDDIE CANTERBURY	DIRECTOR	1.00	Director	$0	$0	$0
KELLIE WOOTEN-WILLIS	SECRETARY/TREASURER	5.00	Officer Director	$0	$0	$0
WYATT SCAGGS	DIRECTOR	1.00	Director	$0	$0	$0
ROCKY ADKINS	DIRECTOR	1.00	Director	$0	$0	$0
DREW LEWIS	DIRECTOR	1.00	Director	$0	$0	$0
DR PAMELA ALDERMAN	DIRECTOR	1.00	Director	$0	$0	$0
JACK CHAMBERS	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BRASH	DIRECTOR	1.00	Director	$0	$0	$0
TERRY MULLINS	EXEC DIR-PART YEAR 7/1/24-12/18/24	40.00	Officer	$3,927	$0	$3,927
CHAD AKERS	EXEC DIR-PART YEAR 12/18/24-6/30/25	20.00	Officer	$0	$0	$18,346

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	$4,127,541	$4,063,857	$485,489	$63,684
2024	No data	No data	No data	No data
2023	$374,849	$383,953	$490,617	$-9,104
2022	$403,636	$448,555	$499,838	$-44,919
2021	$354,743	$340,219	$543,909	$14,524
2020	$321,915	$368,583	$549,628	$-46,668
2019	$329,066	$369,311	$577,290	$-40,245