NORTH AMERICAN SOCIETY FOR THE SOCIOLOGY OF SPORT (EIN 371113005) - 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

1980

Legal Domicile

Principal Officer

MICHAEL FRIEDMAN

Phone

3015021230

Tax Period

2023-01-01 to 2023-12-31

NORTH AMERICAN SOCIETY FOR THE SOCIOLOGY OF SPORT, founded in 1980, is a small nonprofit in the Social Science sector that reported $309K in total revenue in fiscal year 2023. The organization ran a surplus of $99K, a strong 32% operating margin.

Mission

TO ENHANCE THE ACADEMIC STUDY OF THE SOCIOLOGY OF SPORT.

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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 $208,069

Program Service Revenue $100,933

Investment Income $0

Other Revenue $0

TOTAL REVENUE $309,002

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $209,236

Other Expenses $210,397

TOTAL EXPENSES $210,397

Year-over-Year Comparison

	2023	2022	Change
Revenue	$309,002	N/A	N/A
Expenses	$210,397	N/A	N/A
Net Income	$98,605	$0	N/A

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

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
BRIAN GEARITY	PRESIDENT	2.00	Officer Director	$0	$0	$0
F MICHELLE RICHARDSON	PAST-PRESIDENT	2.00	Officer Director	$0	$0	$0
JASON LAURENDEAU	PRESIDENT-ELECT	2.00	Officer Director	$0	$0	$0
RACHEL ALLISON	SECRETARY	2.00	Officer Director	$0	$0	$0
MICHAEL FRIEDMAN	TREASURER	3.00	Officer Director	$0	$0	$0
DEREK SILVA	MEMBER-AT-LARGE	2.00	Officer Director	$0	$0	$0
LETISHA ENGRACIA CARDOSO BROWN	MEMBER-AT-LARGE	2.00	Officer Director	$0	$0	$0
LARS DZIKUS	MEMBER-AT-LARGE	2.00	Officer Director	$0	$0	$0
KASIE MURPHY	GRAD REP	2.00	Officer Director	$0	$0	$0
STACEY M ALVAREZ FLORES	GRAD REP	2.00	Officer Director	$0	$0	$0
MALCOLM DREWERY	DCCC CHAIR	1.00	Officer 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
2023	$309,002	$210,397	$274,272	$98,605

NORTH AMERICAN SOCIETY FOR THE SOCIOLOGY OF SPORT