ROCHESTER MN SPORTS

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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

1992

Legal Domicile

Principal Officer

MATT ESAU

Phone

5072804702

Tax Period

2024-01-01 to 2024-12-31

ROCHESTER MN SPORTS, founded in 1992, is a community nonprofit in the Recreation & Sports sector that reported $1.3M in total revenue in fiscal year 2024.

Mission

THE MISSION OF ROCHESTER SPORTS IS TO PROVIDE LEADERSHIP, GUIDANCE, AND EXPERTISE IN ATTRACTING AND ADMINISTERING SPORTING EVENTS OF ALL KINDS IN THE ROCHESTER, MINNESOTA AREA THAT CONTRIBUTE TO THE ECONOMY, QUALITY OF LIFE, AND THAT PROMOTE HEALTHY AND ACTIVE LIVING.

Program Service Accomplishments

Program 1

Expenses: $1,058,529 Revenue: $659,753

ACCOMPLISHMENTS: ESTIMATED NUMBER OF VISITORS: 168,660 NUMBER OF SPORTS EVENTS: 109 ESTIMATED ECONOMIC IMPACT: 25,726,000 ROOM NIGHTS REPORTED: 25,545 ESTIMATED ROOM NIGHTS: 31,931 NEW EVENTS SECURED FOR 2024: RAC USTA LEVEL 5 OPEN TENNIS - JAN PREP DIG MINNESOTA SLAM VB - FEB (52 TEAMS) RAC USTA LEVEL 5 OPEN TENNIS - FEB RAC USTA LEVEL 4 CLOSED TENNIS - MARCH SPA SENIOR SOFTBALL - MAY (EST. 200 RN) ISSA MIDWEST USA SOFTBALL CHAMPIONSHIP - JULY RAC USTA LEVEL 5 OPEN TENNIS - JULY 10 & UNDER STATE SWIM - JULY MYAS 14AA GOPHER STATE BASEBALL - JULY (EST. 400 RN) JUNIOR LEGION BASEBALL STATE - AUG PROSPECT WIRE BASEBALL - SEPT (EST. 100 RN) RAC USTA LEVEL 5 OPEN TENNIS - DEC

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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 $600,000

Program Service Revenue $659,753

Investment Income $9,911

Other Revenue $15,449

TOTAL REVENUE $1,285,113

Expense Breakdown

Grants Paid $0

Salaries & Benefits $420,521

Fundraising Expenses $25,881

Program Expenses $1,058,529

Other Expenses $835,327

TOTAL EXPENSES $1,255,848

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,285,113	$1,321,911	0.0%
Expenses	$1,255,848	$1,234,517	+0.0%
Net Income	$29,265	$87,394	-0.7%

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

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

$109,445

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATT ESAU	EXECUTIVE DI	40.00	Officer	$109,445	$0	$109,445
MARK BRANSFORD	DIRECTOR	N/A	Director	$0	$0	$0
ROB COTHERN	DIRECTOR	N/A	Director	$0	$0	$0
RYAN KELLER	DIRECTOR	N/A	Director	$0	$0	$0
ASHLEY KING	DIRECTOR	N/A	Director	$0	$0	$0
BRANDON MCELROY	DIRECTOR	N/A	Director	$0	$0	$0
BRIAN MUELLNER	DIRECTOR	N/A	Director	$0	$0	$0
KEN NANCE	DIRECTOR	N/A	Director	$0	$0	$0
DAN NELSON	DIRECTOR	N/A	Director	$0	$0	$0
ANGIE RICHARDS	DIRECTOR	N/A	Director	$0	$0	$0
BRYAN WEISS	DIRECTOR	N/A	Director	$0	$0	$0
MARSHALL BEHRENS	DIRECTOR	N/A	Officer	$0	$0	$0
CORKY GASKELL	DIRECTOR	N/A	Officer	$0	$0	$0
BOB GROETTUM	DIRECTOR	N/A	Officer	$0	$0	$0
MIKE LESTER	DIRECTOR	N/A	Officer	$0	$0	$0
BECKY MACKEN	DIRECTOR	N/A	Officer	$0	$0	$0
REBECCA TESCH	DIRECTOR	N/A	Officer	$0	$0	$0
PAUL WIDMAN	DIRECTOR	N/A	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
2024	$1,285,113	$1,255,848	$834,025	$29,265
2023	$1,321,911	$1,234,517	$808,874	$87,394
2022	$1,228,386	$1,079,528	$753,388	$148,858
2021	$1,142,427	$942,914	$600,464	$199,513
2020	$978,367	$852,896	$370,328	$125,471
2019	$1,220,489	$1,272,552	$259,786	$-52,063
2018	$1,143,283	$1,128,162	$311,134	$15,121