PICKERINGTON YOUTH ATHLETIC ASSN

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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

1973

Principal Officer

BETH ANDREWS

Phone

6149463697

Tax Period

2024-01-01 to 2024-12-31

PICKERINGTON YOUTH ATHLETIC ASSN, founded in 1973, is a small nonprofit that reported $659K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $637K left a modest 3% surplus.

Program Service Accomplishments

Program 1

Revenue: $460,363

THE MISSION OF THE PICKERINGTON YOUTH ATHLETIC ASSOCIATION IS TO SERVICE THE YOUTH WHO RESIDE WITHIN THE PICKERINGTON LOCAL SCHOOL DISTRICT BY PROVIDING ORGANIZED SPORT PROGRAMS AND OTHER RELATED...

THE MISSION OF THE PICKERINGTON YOUTH ATHLETIC ASSOCIATION IS TO SERVICE THE YOUTH WHO RESIDE WITHIN THE PICKERINGTON LOCAL SCHOOL DISTRICT BY PROVIDING ORGANIZED SPORT PROGRAMS AND OTHER RELATED ACTIVITIES THAT WILL PROMOTE PHYSICAL FITNESS AMONG ITS PARTICIPANTS; TEACH THE BASIC FUNDAMENTALS OF GOOD PLAY; ENCOURAGE EACH YOUTH TO DEVELOP HIS/HER ATHLETIC TALENT; TEACH THE VALUES OF TEAM PLAY, FAIRNESS AND SPORTSMANSHIP; SUPPORT EACH PARTICIPANT TO PLAY TO THE BEST OF HIS/HER ABILITY FOR THE BENEFIT OF THE TEAM; AND PROVIDE COACHES OF GOOD MORAL CHARACTER WHO WILL ACT AS EXAMPLES OF THESE VALUES TO YOUTH IN THE PROGRAM.

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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 $42,957

Program Service Revenue $460,363

Investment Income $42,904

Other Revenue $113,267

TOTAL REVENUE $659,491

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,101

Fundraising Expenses $0

Program Expenses $636,930

Other Expenses $518,829

TOTAL EXPENSES $636,930

Year-over-Year Comparison

	2024	2023	Change
Revenue	$659,491	$602,713	+0.1%
Expenses	$636,930	$590,163	+0.1%
Net Income	$22,561	$12,550	+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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETH ANDREWS	COMMISSIONER	N/A	Officer	$0	$0	$0
BILL ANDREWS	ATHLETIC DIR	N/A	Officer	$0	$0	$0
DEBBIE DILLON	SECRETARY	N/A	Officer	$0	$0	$0
OPEN POSITION	BASEBALL PRE	N/A	Officer	$0	$0	$0
SARA COMER	CHEERLEADING	N/A	Officer	$0	$0	$0
SCOTT QUICK	FOOTBALL PRE	N/A	Officer	$0	$0	$0
ADRIANNE WARD	SOFTBALL PRE	N/A	Officer	$0	$0	$0
ASHLEY TURNER	BASKETBALL P	N/A	Officer	$0	$0	$0
TIFFANY KURTZ	VOLLEYBALL P	N/A	Officer	$0	$0	$0
TUCKER BRADY	TREASURER	N/A	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
2025	No data	No data	No data	No data
2024	$659,491	$636,930	$1,186,491	$22,561
2023	$602,713	$590,163	$1,127,290	$12,550
2022	$549,308	$669,029	$1,048,943	$-119,721
2021	$665,870	$529,023	$1,167,052	$136,847
2020	$364,682	$352,402	$1,031,737	$12,280
2019	$790,354	$715,561	$1,018,705	$74,793
2018	$716,091	$719,618	$943,593	$-3,527