THE SUMMIT LEAGUE (EIN 391417116) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

JOSH FENTON

Phone

6305160661

Tax Period

2024-07-01 to 2025-06-30

THE SUMMIT LEAGUE, founded in 1982, is a community nonprofit that reported $6.2M in total revenue in fiscal year 2017.

Mission

THE SUMMIT LEAGUE (THE ORGANIZATION) IS AN INTERCOLLEGIATE ATHLETIC CONFERENCE THAT PROVIDES ACADEMIC SUPPORT TO STUDENT ATHLETES OF MEMBER INSTITUIONS WHILE CREATING A HIGHLY COMPETITIVE ATHLETIC ENVIRONMENT TO PROVIDE POTENTIAL FUTURE OPPORTUNITIES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $183,900

Program Service Revenue $7,882,487

Investment Income $421,650

Other Revenue $0

TOTAL REVENUE $8,488,037

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,692,321

Fundraising Expenses $0

Program Expenses $7,082,195

Other Expenses $6,599,124

TOTAL EXPENSES $8,291,445

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,488,037	$9,024,755	-0.1%
Expenses	$8,291,445	$8,178,240	+0.0%
Net Income	$196,592	$846,515	-0.8%

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

N/A

Employees

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

$474,758

Total Directors

$474,758

Key Employees

$250,849

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSH FENTON	COMMISSIONER	40.00	Officer Director	$407,129	$67,629	$474,758
MYNDEE KAY LARSEN	DEPUTY COMMI	40.00	Key Emp	$218,916	$31,933	$250,849
DR MAULI AGRAWAL	DIRECTOR	2.00	Director	$0	$0	$0
DR ANDREW ARMACOST	DIRECTOR	2.00	Officer Director	$0	$0	$0
DR DAVID COOK	DIRECTOR	2.00	Director	$0	$0	$0
DR BARRY DUNN	DIRECTOR	2.00	Director	$0	$0	$0
SHIELA GESTRING	DIRECTOR	2.00	Director	$0	$0	$0
DR JEREMY HAEFNER	DIRECTOR	2.00	Director	$0	$0	$0
DR JOANNE LI	DIRECTOR	2.00	Director	$0	$0	$0
DR ROB VISCHER	DIRECTOR	2.00	Director	$0	$0	$0
DR WILLIAM WILSON	CHAIRPERSON	2.00	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
2025	$8,488,037	$8,291,445	$11,246,848	$196,592
2024	$9,024,755	$8,178,240	$10,830,425	$846,515
2023	$8,702,276	$8,227,945	$10,561,307	$474,331
2022	$6,784,284	$6,370,400	$11,397,626	$413,884
2021	$5,663,074	$6,944,398	$12,416,599	$-1,281,324
2020	$8,618,690	$8,383,650	$5,093,389	$235,040
2019	$8,443,616	$7,894,228	$7,368,495	$549,388
2018	$6,178,321	$6,004,661	$7,468,590	$173,660

THE SUMMIT LEAGUE