HIGHER CALLING WRESTLING CLUB INC (EIN 383756708) - 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

2013

Legal Domicile

Principal Officer

KATY MAUGHON

Phone

4233032820

Tax Period

2024-01-01 to 2024-12-31

HIGHER CALLING WRESTLING CLUB INC, founded in 2013, is a small nonprofit in the Recreation & Sports sector that reported $170K in total revenue in fiscal year 2024. Revenue grew 19% year-over-year, indicating healthy expansion.

Mission

TO FOSTER A LOVE FOR THE SPORT OF WRESTLING IN YOUTH ATHLETES.

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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 $136,562

Program Service Revenue $33,717

Investment Income $0

Other Revenue $0

TOTAL REVENUE $170,279

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $712

Program Expenses $139,842

Other Expenses $178,789

TOTAL EXPENSES $178,789

Year-over-Year Comparison

	2024	2023	Change
Revenue	$170,279	$143,680	+0.2%
Expenses	$178,789	$104,910	+0.7%
Net Income	$-8,510	$38,770	-1.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SCOTT FLOOD	PRESIDENT	1.00	Officer Director	$0	$0	$0
ERIC BELL	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
MANDI SMITH	SECRETARY	1.00	Officer Director	$0	$0	$0
KATY MAUGHON	TREASURER	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
2024	$170,279	$178,789	$31,365	$-8,510
2023	$143,680	$104,910	$39,875	$38,770
2022	$77,021	$84,652	$1,105	$-7,631
2021	$44,082	$45,761	$8,736	$-1,679
2020	$53,678	$53,931	$10,415	$-253
2019	$76,526	$82,555	$10,668	$-6,029
2018	$102,525	$93,177	$16,697	$9,348

HIGHER CALLING WRESTLING CLUB INC