CERA SPORTS CORPORATION INC (EIN 452432009) - 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

2011

Legal Domicile

Principal Officer

JIM E KREUTZJANS

Phone

8123775849

Tax Period

2024-01-01 to 2024-12-31

CERA SPORTS CORPORATION INC, founded in 2011, is a community nonprofit in the Recreation & Sports sector that reported $2.8M in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year.

Mission

CERA WILL BE THE HIGHEST-QUALITY RECREATION AND WELLNESS PROVIDER IN OUR COMMUNITY.

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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 $238,550

Program Service Revenue $2,359,283

Investment Income $20,458

Other Revenue $219,903

TOTAL REVENUE $2,838,194

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,278,048

Fundraising Expenses $15,414

Program Expenses $2,452,281

Other Expenses $1,703,872

TOTAL EXPENSES $2,981,920

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,838,194	$3,246,427	-0.1%
Expenses	$2,981,920	$2,958,793	+0.0%
Net Income	$-143,726	$287,634	-1.5%

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

108

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

$172,354

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFFREY DAIKER	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN BLAIR	DIRECTOR	1.00	Director	$0	$0	$0
KATIE MCCUE	DIRECTOR	1.00	Director	$0	$0	$0
JOHN WHITTINGTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
LORIANN SMITH-SANDROCK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BRAD GLENN	SECRETARY	1.00	Officer Director	$0	$0	$0
SCOTT BALLARD	TREASURER	1.00	Officer Director	$0	$0	$0
JAMES KREUTZJANS	EXECUTIVE DIRECTOR	40.00	Officer	$156,827	$15,527	$172,354

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	$2,838,194	$2,981,920	$5,400,861	$-143,726
2023	$3,246,427	$2,958,793	$4,578,864	$287,634
2022	$2,382,236	$2,460,114	$3,385,284	$-77,878
2021	$2,390,824	$2,234,898	$2,031,998	$155,926
2020	$2,051,418	$1,789,087	$2,510,345	$262,331
2019	$1,833,703	$1,756,359	$2,305,094	$77,344
2018	$1,577,813	$1,665,835	$1,027,085	$-88,022

CERA SPORTS CORPORATION INC