CHRISTIAN REF RECREATION CENTER

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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

1960

Legal Domicile

Principal Officer

JIM OPPENHUIZEN

Phone

6167301861

Tax Period

2020-01-01 to 2020-12-31

CHRISTIAN REF RECREATION CENTER, founded in 1960, is a small nonprofit that reported $565K in total revenue in fiscal year 2020. Revenue surged 151% from the prior year, signaling strong growth momentum. The organization ran a surplus of $251K, a strong 44% operating margin.

Mission

THE MISSION OF THE CHRISTIAN ATHLETIC COMPLEX AND STORMY CREEK COURSE IS TO PROVIDE ATHLETIC FACILITIES FOR USE OF ITS MEMBERS. A CHRISTIAN ATMOSPHERE IS PROVIDED SO THAT MEMBERS MAY ENJOY GOD'S CREATION. THIS IS PART OF THE COMMAND GIVEN IN I COR 10:31 "WHAT EVER YOU DO, DO IT TO THE GLORY OF GOD".

Program Service Accomplishments

Program 1

Expenses: $15,000 Revenue: $5,548

GOLF COURSE - FIRST TEE OF WEST MICHIGAN USED THE FACILITY TO TEACH TROUBLED YOUTH GOLF LESSONS.

Program 2

Expenses: $150,641

ORGANIZATION DISPOSED OF FACILITIES IN MAY 2020 AND IS IN THE PROCESS OF FINALIZING FINANCES.

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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 (2020)

Revenue Breakdown

Contributions & Grants $13,462

Program Service Revenue $5,548

Investment Income $553,025

Other Revenue $-6,542

TOTAL REVENUE $565,493

Expense Breakdown

Grants Paid $15,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $165,641

Other Expenses $299,338

TOTAL EXPENSES $314,338

Year-over-Year Comparison

	2020	2019	Change
Revenue	$565,493	$225,594	+1.5%
Expenses	$314,338	$356,952	-0.1%
Net Income	$251,155	$-131,358	-2.9%

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
BOB BERKHOF	BOARD MEMBER	N/A	Director	$0	$0	$0
KEITH CHRISTIANS	BOARD MEMBER	N/A	Director	$0	$0	$0
JONATHAN GALLUP	BOARD MEMBER	N/A	Director	$0	$0	$0
NICK HAVEMAN	TREASURER	N/A	Officer Director	$0	$0	$0
CHAD JANSEN	SECRETARY	N/A	Officer Director	$0	$0	$0
AARON KLOP	BOARD MEMBER	N/A	Director	$0	$0	$0
JIM OPPENHUIZEN	PRESIDENT	N/A	Officer Director	$0	$0	$0
GLENN TRIEZENBERG	VICE PRESIDE	N/A	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
2020	$565,493	$314,338	$2,518	$251,155
2019	$225,594	$356,952	$378,968	$-131,358
2018	$312,875	$439,234	$409,015	$-126,359