POSITIVE SPORTS TRAINING INC (EIN 421310031) - 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

1987

Legal Domicile

Principal Officer

DEANNA LIZARRAGA

Phone

3198993757

Tax Period

2023-01-01 to 2023-12-31

POSITIVE SPORTS TRAINING INC, founded in 1987, is a small nonprofit in the Recreation & Sports sector that reported $357K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion.

Mission

POSITIVE ATHLETIC TRAINING AND COMPETITION TO THE YOUTH OF THE GREATER CEDAR RAPIDS, IOWA AREA WHICH WILL INCLUDE ACTIVITIES IN BASEBALL FOR YOUTHS FIFTEEN (15) YEARS OF AGE AND YOUNGER.

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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 $48,166

Program Service Revenue $307,433

Investment Income $4

Other Revenue $1,810

TOTAL REVENUE $357,413

Expense Breakdown

Grants Paid $0

Salaries & Benefits $57,000

Fundraising Expenses $0

Program Expenses $348,987

Other Expenses $293,824

TOTAL EXPENSES $350,824

Year-over-Year Comparison

	2023	2022	Change
Revenue	$357,413	$303,369	+0.2%
Expenses	$350,824	$305,572	+0.1%
Net Income	$6,589	$-2,203	-4.0%

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

$57,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES TIPTON	TREASURER/SE	22.00	Officer	$18,000	$0	$18,000
JIM LIZARRAGA	PRESIDENT	12.00	Officer	$12,000	$0	$12,000
BRIAN ALLISON	VICE PRESIDE	10.00	Officer	$9,000	$0	$9,000
TODD AMBROSY	CHIEF UMPIRE	10.00	Officer	$9,000	$0	$9,000
DEANNA LIZARRAGA	MASTER SCHED	10.00	Officer	$9,000	$0	$9,000

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	No data	No data	No data	No data
2023	$357,413	$350,824	$10,268	$6,589
2022	$303,369	$305,572	$3,679	$-2,203
2021	$283,341	$293,069	$5,882	$-9,728
2020	$253,372	$250,059	$15,610	$3,313
2019	$251,297	$254,179	$12,297	$-2,882
2018	$224,655	$226,252	$15,179	$-1,597

POSITIVE SPORTS TRAINING INC