NATIONAL ASSOCIATION OF STATE BOATING LAW ADMINISTRATORS INC (EIN 311545237) - 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

1997

Legal Domicile

Principal Officer

TOM GUESS

Phone

8592259487

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF STATE BOATING LAW ADMINISTRATORS INC, founded in 1997, is a community nonprofit in the Public Safety sector that reported $3.9M in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

DEVELOP PUBLIC POLICY FOR RECREATIONAL BOATING SAFETY.

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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 $1,448,584

Program Service Revenue $2,309,985

Investment Income $0

Other Revenue $94,405

TOTAL REVENUE $3,852,974

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,240,410

Fundraising Expenses $0

Program Expenses $3,388,913

Other Expenses $2,662,514

TOTAL EXPENSES $3,902,924

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,852,974	$4,849,450	-0.2%
Expenses	$3,902,924	$4,981,049	-0.2%
Net Income	$-49,950	$-131,599	-0.6%

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

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

$143,318

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RON SARVER	EXECUTIVE DIRECTOR	40.00	Officer	$128,915	$14,403	$143,318
CURT LEWIS	CHAIR AND BOARD MEMBER	1.00	Officer Director	$0	$0	$0
JOE MCCULLOUGH	SECRETARY AND BOARD MEMBE	1.00	Officer Director	$0	$0	$0
AARON KERR	TREASURER AND BOARD MEMBER	1.00	Officer Director	$0	$0	$0
WANDA ROBERTS	BOARD MEMBER	0.50	Director	$0	$0	$0
ROB SENDAK	BOARD MEMBER	0.50	Director	$0	$0	$0
CODY JONES	BOARD MEMBER	0.50	Director	$0	$0	$0
SUSAN STOCKER	BOARD MEMBER	0.50	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
2024	$3,852,974	$3,902,924	$3,958,335	$-49,950
2023	$4,849,450	$4,981,049	$3,769,188	$-131,599
2022	$4,389,709	$4,188,022	$4,358,895	$201,687
2021	$4,160,121	$3,692,161	$4,288,897	$467,960
2020	$2,693,544	$2,712,338	$4,015,780	$-18,794
2019	$4,060,630	$3,777,559	$3,770,830	$283,071
2018	$3,469,679	$3,384,472	$1,356,378	$85,207

NATIONAL ASSOCIATION OF STATE BOATING LAW ADMINISTRATORS INC