GREATER WESTERN OHIO CONFERENCE INC

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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

2000

Legal Domicile

Principal Officer

ERIC SPAHR

Phone

9374228237

Tax Period

2019-09-01 to 2020-08-31

GREATER WESTERN OHIO CONFERENCE INC, founded in 2000, is a small nonprofit in the Youth Development sector that reported $165K in total revenue in fiscal year 2019. Revenue fell 38% from the prior year — a significant decline worth monitoring.

Mission

PROMOTE AND SUPPORT GWOC STUDENT ATHLETICS

Program Service Accomplishments

Program 1

Expenses: $150,367 Revenue: $61,985

SPONSORED SPORTS TOURNAMENTS FOR GWOC STUDENT ATHLETES

Program 2

Expenses: $3,673 Revenue: $5,474

SPONSORED CHEERLEADING MEET FOR GWOC STUDENT CHEERLEADERS

Program 3

Expenses: $18,419

PROVIDE SUPPORT FOR GWOC STUDENT ATHLETES BY PROVIDING AWARDS, BANNERS, UNIFORMS, ETC.

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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 $97,950

Program Service Revenue $67,459

Investment Income $83

Other Revenue $0

TOTAL REVENUE $165,492

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $172,459

Other Expenses $173,609

TOTAL EXPENSES $173,609

Year-over-Year Comparison

	2019	2018	Change
Revenue	$165,492	$268,246	-0.4%
Expenses	$173,609	$262,355	-0.3%
Net Income	$-8,117	$5,891	-2.4%

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

$30,900

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC SPAHR	COMMISSIONER	10.00	Officer	$30,900	$0	$30,900
JASON OSBORNE	OFFICER	5.00	Officer	$0	$0	$0
BRAD POMPOS	OFFICER	5.00	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
2020	$165,492	$173,609	$35,569	$-8,117
2019	$268,246	$262,355	$43,686	$5,891
2018	$302,647	$295,759	$37,795	$6,888