Maine Juniors Volleyball Club 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

2010

Legal Domicile

Tax Period

2020-09-01 to 2021-08-31

Maine Juniors Volleyball Club Inc, founded in 2010, is a small nonprofit that reported $284K in total revenue in fiscal year 2020. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $262K left a modest 8% surplus.

Mission

The organization provides a forum for young athelete's (grade school through high school) to learn, practice and teach volleyball skills and team strategies. The program promotes self development, team work, and sportsman like conduct in a local and regionally competitive environment providing many opportunities for participants to develop and excel in the sport.

Program Service Accomplishments

Program 1

Expenses: $184,879

The program enhances the exposure of the sport contributing to an increase of local high schools adding Volleyball to their sports cirriculums. In addition to providing an opportunity to compete...

The program enhances the exposure of the sport contributing to an increase of local high schools adding Volleyball to their sports cirriculums. In addition to providing an opportunity to compete regionally, the increased participation of local teams provides more opportunities to practice their skills and learn the strategies of the game. Pre high school and high school programs increase opportunities for college scholarship opportunities.

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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 (2020)

Revenue Breakdown

Contributions & Grants $133,752

Program Service Revenue $263,759

Investment Income $-115,271

Other Revenue $2,189

TOTAL REVENUE $284,429

Expense Breakdown

Grants Paid $0

Salaries & Benefits $84,735

Fundraising Expenses $0

Program Expenses $184,879

Other Expenses $176,782

TOTAL EXPENSES $261,517

Year-over-Year Comparison

	2020	2019	Change
Revenue	$284,429	$645,636	-0.6%
Expenses	$261,517	$528,173	-0.5%
Net Income	$22,912	$117,463	-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

N/A

Employees

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

$77,932

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Razsa	President	35.00	Officer	$77,932	$0	$77,932
Bob Curtis	Director	3.00	Director	$0	$0	$0
Valerie Razsa	Secretary	0.00	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
2021	$284,429	$261,517	$191,621	$22,912
2020	$645,636	$528,173	$307,970	$117,463
2019	$678,345	$676,445	$250,888	$1,900
2018	$641,502	$642,731	$293,582	$-1,229