DISTRICT 5 SPORTS & ACTIVITIES (EIN 272981106) - 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

2010

Legal Domicile

Principal Officer

JOHNNY OWENS

Phone

8644393657

Tax Period

2025-01-01 to 2025-12-31

DISTRICT 5 SPORTS & ACTIVITIES, founded in 2010, is a small nonprofit in the Recreation & Sports sector that reported $111K in total revenue in fiscal year 2025. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $202K exceeded revenue, resulting in a 81% operating deficit.

Mission

TO PROVIDE RECREATIONAL OPPORTUNITIES FOR THE RESIDENTS OF THE DISTRICT 5 SCHOOL DISTRICT IN SPARTANBURG COUNTY. ADDITIONAL PURPOSES ARE TO FIGHT CHILDHOOD OBESITY AND TO HELP CHILDREN GROW PHYSICALLY, MENTALLY, AND EMOTIONALLY THROUGH PARTICIPATION IN SPORTS AND ACTIVITIES.

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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 $0

Program Service Revenue $111,314

Investment Income $37

Other Revenue $0

TOTAL REVENUE $111,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $196,261

Other Expenses $201,934

TOTAL EXPENSES $201,934

Year-over-Year Comparison

	2025	2024	Change
Revenue	$111,351	$200,156	-0.4%
Expenses	$201,934	$199,677	+0.0%
Net Income	$-90,583	$479	-190.1%

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

N/A

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
JOHNNY OWENS	EXECUTIVE DIRECTOR	4.00	Officer Director	$0	$0	$0
STEVE HISKER	SECRETARY	1.00	Officer Director	$0	$0	$0
JIMMY COLLINS	BASEBALL DIRECTOR	0.30	Director	$0	$0	$0
BRIAN HENSON	SOFTBALL DIRECTOR	0.30	Director	$0	$0	$0
APRIL JAMES	FOOTBALL DIRECTOR	0.30	Director	$0	$0	$0
TIM THIGPEN	TRACK/CROSS COUNTRY	0.30	Director	$0	$0	$0
RAELYN CHAMBLISS	VOLLEYBALL DIRECTOR	0.30	Director	$0	$0	$0
JASON MANGUM	BASKETBALL DIRECTOR	0.30	Director	$0	$0	$0
HEATHER BARNES	CHEER DIRECTOR	0.30	Director	$0	$0	$0
BRAD KINARD	LACROSSE DIRECTOR - BOYS	0.30	Director	$0	$0	$0
KANE PRUITT	WRESTLING DIRECTOR	0.30	Director	$0	$0	$0
HEATHER BENDYKE	LACROSSE DIRECTOR - GIRLS	0.30	Director	$0	$0	$0
CARSON BRICE	GOLF DIRECTOR	0.30	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	$111,351	$201,934	No data	$-90,583
2024	$200,156	$199,677	$148,664	$479
2023	$236,268	$199,719	$148,184	$36,549
2022	$226,805	$189,734	$111,635	$37,071
2021	$188,028	$169,599	$74,564	$18,429
2020	$98,254	$115,076	$56,135	$-16,822

DISTRICT 5 SPORTS & ACTIVITIES