WORLD BATON TWIRLING FEDERATION INC (EIN 300626785) - 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

1980

Legal Domicile

Principal Officer

SANDI WIEMERS

Phone

7853042919

Tax Period

2019-01-01 to 2019-12-31

WORLD BATON TWIRLING FEDERATION INC, founded in 1980, is a small nonprofit that reported $225K in total revenue in fiscal year 2019. Revenue surged 110% from the prior year, signaling strong growth momentum. The organization ran a surplus of $44K, a strong 20% operating margin.

Mission

THE WBTF IS A NON-PROFIT SOCIETY, ORGANIZED TO FOSTER THE DEVELOPMENT OF COUNTRIES WHO DESIRE TO JOIN IN MEMBERSHIP TO PROVIDE EDUCATIONAL TRAINING PROGRAMS TO ALL MEMBER ATHLETES, COACHES AND ADJUDICATORS. TO PROVIDE STANDARDIZED TRAINING METHODS, RULES AND REGULATIONS FOR ALL MEMBER ATHLETES, COACHES AND JUDGES TO UTILIZE FOR THE ADVANCEMENT OF THE SPORT OF BATON TWIRLING IN THE WORLD AND TO PROVIDE THESE COUNTRIES WITH THE OPPORTUNITY TO PARTICIPATE AND CONTRIBUTE TO THE IMPROVEMENT OF THE SPORT OF BATON TWIRLING.

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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 (2019)

Revenue Breakdown

Contributions & Grants $3,500

Program Service Revenue $212,867

Investment Income $0

Other Revenue $8,304

TOTAL REVENUE $224,671

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $150,835

Other Expenses $180,774

TOTAL EXPENSES $180,774

Year-over-Year Comparison

	2019	2018	Change
Revenue	$224,671	$107,019	+1.1%
Expenses	$180,774	$118,516	+0.5%
Net Income	$43,897	$-11,497	-4.8%

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

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
JEFF JOHNSON	SECRETARY	7.50	Officer Director	$0	$0	$0
JEAN PATRICK ROUSSET	VICE PRESIDE	7.50	Officer Director	$0	$0	$0
PAUL RUTTEN	TREASURER	7.50	Officer Director	$0	$0	$0
SANDI WIEMERS	PRESIDENT	27.50	Officer 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
2019	$224,671	$180,774	$269,654	$43,897

WORLD BATON TWIRLING FEDERATION INC