LAKEVILLE SOUTH COUGAR BOOSTER CLUB

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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

RICK RINGEISEN

Phone

9529217442

Tax Period

2024-07-01 to 2025-06-30

LAKEVILLE SOUTH COUGAR BOOSTER CLUB, founded in 2010, is a small nonprofit in the Education sector that reported $667K in total revenue in fiscal year 2024. Expenses of $646K left a modest 3% surplus.

Mission

TO PROVIDE SUPPORT FOR ALL OF THE SPORTS TEAMS, COACHES AND PLAYERS AT LAKEVILLE SOUTH HIGH SCHOOL TO BETTER ENHANCE THE TEAMS' OPPORTUNITIES AND PERFORMANCE.

Program Service Accomplishments

Program 1

Expenses: $644,421 Revenue: $65,749

PROVIDE SUPPORT FOR ALL OF THE SPORTS TEAMS, COACHES AND PLAYERS AT LAKEVILLE SOUTH HIGH SCHOOL.

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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 $271,504

Program Service Revenue $65,749

Investment Income $17,056

Other Revenue $313,084

TOTAL REVENUE $667,393

Expense Breakdown

Grants Paid $14,195

Salaries & Benefits $7,500

Fundraising Expenses $0

Program Expenses $644,421

Other Expenses $623,945

TOTAL EXPENSES $645,640

Year-over-Year Comparison

	2024	2023	Change
Revenue	$667,393	$621,057	+0.1%
Expenses	$645,640	$672,336	0.0%
Net Income	$21,753	$-51,279	-1.4%

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

1000

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

$7,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICK RINGEISEN	PRESIDENT	10.00	Officer	$0	$0	$0
JIM KNUTSON	TREASURER	6.00	Officer	$7,500	$0	$7,500
NAOMI ROGNESS	SECRETARY	4.00	Officer	$0	$0	$0
BEN BURK	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW HILLIARD	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA JUST	DIRECTOR	1.00	Director	$0	$0	$0
CHAD SEXAUER	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
2025	$667,393	$645,640	$857,226	$21,753
2024	$621,057	$672,336	$835,473	$-51,279
2023	$711,081	$558,624	$886,752	$152,457
2022	$552,232	$461,087	$734,295	$91,145
2021	$506,201	$340,114	$643,150	$166,087
2020	$411,259	$514,416	$477,063	$-103,157
2019	$558,633	$476,735	$580,220	$81,898