CINCINNATI USA SPORTS COMMISSION

EIN: 311276563 501(c)(3) Recreation & Sports

Cincinnati, OH

Total Revenue
$61,607
Total Expenses
$101,270
Total Assets
$34,371
Net Assets
$29,360
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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
1989
Legal Domicile
OH
Principal Officer
Roger Smith
Phone
5132934621
Tax Period
2020-01-01 to 2020-12-31

CINCINNATI USA SPORTS COMMISSION, founded in 1989, is a micro nonprofit in the Recreation & Sports sector that reported $62K in total revenue in fiscal year 2020. Revenue fell 75% from the prior year — a significant decline worth monitoring. Expenses of $101K exceeded revenue, resulting in a 64% operating deficit.

Mission

To foster national and international amateur sports competition through the acquisition, organization and operation of sports events in the Greater Cincinnati region, and to make these events available to the general public.

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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%)

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Financial Overview (2020)

Revenue Breakdown

Contributions & Grants $61,579
Program Service Revenue $0
Investment Income $28
Other Revenue $0
TOTAL REVENUE $61,607

Expense Breakdown

Grants Paid $0
Salaries & Benefits $81,313
Fundraising Expenses $0
Program Expenses $76,439
Other Expenses $19,957
TOTAL EXPENSES $101,270

Year-over-Year Comparison

2020 2019 Change
Revenue $61,607 $250,287 -0.8%
Expenses $101,270 $233,189 -0.6%
Net Income $-39,663 $17,098 -3.3%
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

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Governance

Voting Members
20
Independent Members
20
Employees
N/A
Volunteers
20

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
4
$77,467
Total Directors
19
$3,180
Key Employees
1
$74,287
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Leslie Spencer Executive Director 40
Officer Key Emp
$0 $4,463 $74,287
Roger Smith Board Treasurer 4
Officer Director
$3,180 $0 $3,180
Julie Calvert Trustee 1
Director
$0 $0 $0
Tim Zeis Board Chair 4
Officer Director
$0 $0 $0
Susan Noonan Board Vice Chair 2
Officer Director
$0 $0 $0
Bill Baker Trustee 1
Director
$0 $0 $0
Ric Booth Trustee 1
Director
$0 $0 $0
Donnieta Edwards Trustee 1
Director
$0 $0 $0
David Freeman Trustee 1
Director
$0 $0 $0
Rich Hemple Trustee 1
Director
$0 $0 $0
Jim Hilb Trustee 1
Director
$0 $0 $0
Baljit Johl Trustee 1
Director
$0 $0 $0
Melinda Kruyer Trustee 1
Director
$0 $0 $0
Ali Razzaghi Trustee 1
Director
$0 $0 $0
Jackie Reau Trustee 1
Director
$0 $0 $0
Lori Salzarulo Trustee 1
Director
$0 $0 $0
Iris Simpson Bush Trustee 1
Director
$0 $0 $0
Eric Summe Trustee 1
Director
$0 $0 $0
Thomas Walsh Trustee 1
Director
$0 $0 $0
James Wissel Trustee 1
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
2020 $61,607 $101,270 $34,371 $-39,663
2019 $250,287 $233,189 $76,931 $17,098
2018 $219,027 $211,441 $63,891 $7,586
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