LEAGUE OF OHIO SPORTSMEN

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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

1908

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

LEAGUE OF OHIO SPORTSMEN, founded in 1908, is a micro nonprofit that reported $8K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $8K left a modest 8% surplus.

Mission

SEE SECTION A AND B BELOW

Program Service Accomplishments

Program 1

ORGANIZATION SERVES THE 225,000 PLUS SPORTSMEN TOPROTECT AND PROPOGATE WILDLIFE IN OHIO. THEENCOURAGEMENT OF MANAGEMENT OF NATURAL RESOURCES PROVIDES THE FINANCIAL AND ADMINISTRATIVE SUPPORTFOR...

ORGANIZATION SERVES THE 225,000 PLUS SPORTSMEN TOPROTECT AND PROPOGATE WILDLIFE IN OHIO. THEENCOURAGEMENT OF MANAGEMENT OF NATURAL RESOURCES PROVIDES THE FINANCIAL AND ADMINISTRATIVE SUPPORTFOR WILDLIFE PRESERVATION AND YOUTH 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 (2023)

Revenue Breakdown

Contributions & Grants $1,700

Program Service Revenue $1,529

Investment Income $1,000

Other Revenue $4,000

TOTAL REVENUE $8,229

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $7,570

TOTAL EXPENSES $7,570

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,229	$9,193	-0.1%
Expenses	$7,570	$10,322	-0.3%
Net Income	$659	$-1,129	-1.6%

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
LARRY MITCHELL JR	TREASURER	2.00	Officer	$0	$0	$0
JOHN BARNHART	VICE PRESIDENT	2.00	Officer	$0	$0	$0
KATHLEEN BROOKS	SECRETARY	2.00	Officer	$0	$0	$0
JAY PETERSON	PRESIDENT	2.00	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
2024	No data	No data	No data	No data
2023	$8,229	$7,570	$60,159	$659
2022	$9,193	$10,322	$59,500	$-1,129
2021	$6,962	$9,849	$60,629	$-2,887
2020	$3,155	$11,045	$63,516	$-7,890
2019	$4,339	$10,852	$71,406	$-6,513
2018	$8,794	$6,353	$77,919	$2,441