WEST LIBERTY COMMUNITY CENTER INC (EIN 421446054) - 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

1996

Legal Domicile

Principal Officer

JASON CASSADY

Phone

3196274234

Tax Period

2023-01-01 to 2023-12-31

WEST LIBERTY COMMUNITY CENTER INC, founded in 1996, is a small nonprofit in the Unknown sector that reported $417K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $465K exceeded revenue, resulting in a 12% operating deficit.

Mission

PROVIDE COMMUNITY FACILITIES FOR DAY CARE AND COMMUNITY EVENTS

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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 $4,426

Program Service Revenue $249,240

Investment Income $91,971

Other Revenue $71,415

TOTAL REVENUE $417,052

Expense Breakdown

Grants Paid $0

Salaries & Benefits $274,346

Fundraising Expenses $0

Program Expenses $465,408

Other Expenses $191,062

TOTAL EXPENSES $465,408

Year-over-Year Comparison

	2023	2022	Change
Revenue	$417,052	$343,371	+0.2%
Expenses	$465,408	$561,710	-0.2%
Net Income	$-48,356	$-218,339	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JODI KELLY	DIRECTOR	010.00	Director	$0	$0	$0
MONTY BEAL	DIRECTOR	010.00	Director	$0	$0	$0
MELODY HENDERSON	DIRECTOR	010.00	Director	$0	$0	$0
RHONDA JENSEN	DIRECTOR	010.00	Director	$0	$0	$0
SUSAN DEAHR	DIRECTOR	010.00	Director	$0	$0	$0
PRISCELLA HAESSIG	PRESIDENT	010.00	Officer	$0	$0	$0
SYD HARNED	SECRETARY	010.00	Officer	$0	$0	$0
LYNNE SASMAZER	VICE PRESIDENT	010.00	Officer	$0	$0	$0
JASON CASSADY	TREASURER	010.00	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	No data	No data	No data	No data
2023	$417,052	$465,408	$1,611,862	$-48,356
2022	$343,371	$561,710	$1,668,210	$-218,339
2021	$561,741	$436,703	$1,873,913	$125,038
2020	$382,475	$372,032	$1,748,436	$10,443
2019	$516,334	$361,533	$1,738,234	$154,801

WEST LIBERTY COMMUNITY CENTER INC