DIVIDE COUNTY QUARTERBACK CLUB

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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

1994

Legal Domicile

Principal Officer

GRANT HAUGLAND

Tax Period

2024-01-01 to 2024-12-31

DIVIDE COUNTY QUARTERBACK CLUB, founded in 1994, is a small nonprofit in the Recreation & Sports sector that reported $302K in total revenue in fiscal year 2024. Revenue surged 79% from the prior year, signaling strong growth momentum. Net assets of $748K represent 30 months of operating reserves.

Mission

TO PROMOTE AND SUPPORT PUBLIC SCHOOL ATHLETICS AND YOUTH RECREATION IN CROSBY NORTH DAKOTA AND THE SURROUNDING AREA.

Program Service Accomplishments

Program 1

Expenses: $281,370

SUPPORT ATHLETICS IN DIVIDE COUNTY AND PROVIDE SERVICES TO PROMOTE HEALTH AND WELLNESS IN YOUTH

Program 2

Expenses: $10,601

SUPPORT COMMUNITY ACTIVITIES TO DEVELOP YOUTH

Program 3

Expenses: $21,333

SUPPORT YOUTH AND PROVIDE COMMUNITY WITH RECREATIONAL ACTIVITIES

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $302,322

TOTAL REVENUE $302,322

Expense Breakdown

Grants Paid $313,304

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $313,304

Other Expenses $0

TOTAL EXPENSES $313,304

Year-over-Year Comparison

	2024	2023	Change
Revenue	$302,322	$169,094	+0.8%
Expenses	$313,304	$57,176	+4.5%
Net Income	$-10,982	$111,918	-1.1%

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
JOSH BUMMER	DIRECTOR	N/A	Director	$0	$0	$0
DREW HAUGLAND	DIRECTOR	N/A	Director	$0	$0	$0
BARRY HIGGIN	DIRECTOR	N/A	Director	$0	$0	$0
GRANT HAUGLAND	PRESIDENT	N/A	Officer	$0	$0	$0
LEE LAMPERT	SEC/TREAS	N/A	Officer	$0	$0	$0
NATHAN NELSON	VICE PRESIDE	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
2025	No data	No data	No data	No data
2024	$302,322	$313,304	$747,677	$-10,982
2023	$169,094	$57,176	$758,659	$111,918
2022	$205,508	$74,737	$646,741	$130,771
2021	$225,052	$31,905	$474,963	$193,147
2020	$120,753	$21,861	$281,816	$98,892
2019	$61,758	$12,708	$182,924	$49,050
2018	$29,914	$25,046	$133,874	$4,868