STADIUM MANAGERS ASSOCIATION

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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

1974

Legal Domicile

Principal Officer

KEVIN KAHN

Phone

5152828192

Tax Period

2024-07-01 to 2025-06-30

STADIUM MANAGERS ASSOCIATION, founded in 1974, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $871K left a modest 14% surplus.

Mission

THE STADIUM MANAGERS ASSOCIATION (SMA) IS AN ORGANIZATION THAT EDUCATES AND PROVIDES INDUSTRY RESOURCES TO ASSIST PROFESSIONAL AND COLLEGIATE STADIUM MANAGERS IN ACHIEVING THE HIGHEST LEVEL OF FACILITY ADMINISTRATION AND OPERATION. SMA SUPPORTS AND PROMOTES THE PROFESSIONAL RELATIONSHIPS AND NETWORKING AMONG STADIUM MANAGERS, LEAGUE OFFICIALS AND INDUSTRY SUPPLIERS THAT CONTRIBUTE TO THE SUCCESS OF OUR MEMBERS. THE ASSOCIATION IS COMMITTED TO BEING THE PRIMARY INDUSTRY RESOURCE FOR SPORTS FACILITY MANAGERS AND LEADING SUPPLIERS IN THE STADIUM INDUSTRY.

Program Service Accomplishments

Program 1

EDUCATION OF MEMBERS TO IMPROVE THE MANAGEMENT OF SPORTS FACILITIES FOR THE BENEFIT OF THE GENERAL PUBLIC. 473 MEMBERS WERE SERVED DURING THE YEAR.

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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 $178,525

Program Service Revenue $828,001

Investment Income $5,117

Other Revenue $0

TOTAL REVENUE $1,011,643

Expense Breakdown

Grants Paid $8,525

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $862,415

TOTAL EXPENSES $870,940

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,011,643	$926,539	+0.1%
Expenses	$870,940	$862,299	+0.0%
Net Income	$140,703	$64,240	+1.2%

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
CHRIS HUNTER	DIRECTOR AT	1.00	Director	$0	$0	$0
ANGIE NIX	DIRECTOR AT	1.00	Director	$0	$0	$0
KELSEY SMITH LEFT FEB 2025	DIRECTOR AT	1.00	Director	$0	$0	$0
TITUS QUEEN	COLLEGE DIRE	1.00	Director	$0	$0	$0
TODD SHUTTLEWORTH	CORPORATE DI	1.00	Director	$0	$0	$0
KEVIN KAHN	PRESIDENT	0.50	Officer Director	$0	$0	$0
ZACH HENSLEY	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
MELISSA WASSON	TREASURER/SE	1.00	Officer Director	$0	$0	$0
JEANA SCHULTZ	EXECUTIVE DI	13.50	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
2025	$1,011,643	$870,940	$655,252	$140,703
2024	$926,539	$862,299	$489,179	$64,240
2023	$792,385	$828,166	$387,856	$-35,781
2022	$605,998	$780,814	$441,812	$-174,816
2021	$426,894	$484,393	$537,069	$-57,499
2020	$758,223	$664,670	$646,029	$93,553
2019	$738,033	$707,935	$550,888	$30,098
2018	$727,848	$724,911	$524,996	$2,937