HOUSTON URBAN DEBATE LEAGUE (EIN 262702012) - 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

2008

Legal Domicile

Principal Officer

JIM SUMMERS

Phone

8327861343

Tax Period

2023-07-01 to 2023-12-31

HOUSTON URBAN DEBATE LEAGUE, founded in 2008, is a micro nonprofit in the Education sector that reported $68K in total revenue in fiscal year 2023. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $79K exceeded revenue, resulting in a 16% operating deficit.

Mission

TO DEVELOP AND SUPPORT COMPETITIVE DEBATE PROGRAMS IN HOUSTON-AREA PUBLIC SCHOOLS

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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 (2023)

Revenue Breakdown

Contributions & Grants $66,232

Program Service Revenue $0

Investment Income $2

Other Revenue $1,606

TOTAL REVENUE $67,840

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $367

Program Expenses $68,302

Other Expenses $78,684

TOTAL EXPENSES $78,684

Year-over-Year Comparison

	2023	2022	Change
Revenue	$67,840	$154,207	-0.6%
Expenses	$78,684	$210,709	-0.6%
Net Income	$-10,844	$-56,502	-0.8%

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

100

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
JIM SUMMERS	BOARD CHAIR	5.00	Officer Director	$0	$0	$0
MARGARET TELLEGEN	TREASURER	5.00	Officer Director	$0	$0	$0
BRADLEY J BENOIT	DIRECTOR	1.00	Director	$0	$0	$0
NATHAN COCO	DIRECTOR	1.00	Director	$0	$0	$0
SARAH COOPER	DIRECTOR	1.00	Director	$0	$0	$0
HON GREGG J COSTA	DIRECTOR	1.00	Director	$0	$0	$0
HON ANDREW EDISON	DIRECTOR	1.00	Director	$0	$0	$0
ERIC EMERSON	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD A GARNER	DIRECTOR	1.00	Director	$0	$0	$0
AMY GEISE	DIRECTOR	1.00	Director	$0	$0	$0
HEATHER K HATFIELD	DIRECTOR	1.00	Director	$0	$0	$0
BILLY KELLY	DIRECTOR	1.00	Director	$0	$0	$0
JT KITTRELL	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA KROMAR	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL T MURPHY	DIRECTOR	1.00	Director	$0	$0	$0
JASON M POWERS	DIRECTOR	1.00	Director	$0	$0	$0
DAVID ROOSTH	DIRECTOR	1.00	Director	$0	$0	$0
MARCOS ROSALES	DIRECTOR	1.00	Director	$0	$0	$0
LEAH SCHULTZ	DIRECTOR	1.00	Director	$0	$0	$0
DENISE U SCOFIELD	DIRECTOR	1.00	Director	$0	$0	$0
CRAIG SMYSER	DIRECTOR	1.00	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	No data	No data	No data	No data
2023	$154,207	$210,709	$212,891	$-56,502
2023	$67,840	$78,684	$193,865	$-10,844
2022	$187,784	$118,794	$264,485	$68,990
2021	$116,125	$106,655	$197,920	$9,470
2020	$121,257	$98,462	$183,643	$22,795
2019	$143,801	$183,795	$165,809	$-39,994
2018	$188,619	$166,610	$203,194	$22,009

HOUSTON URBAN DEBATE LEAGUE