MIDDLEMAN SKATEBOARD MINISTRIES INC

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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

2012

Legal Domicile

Phone

4098805679

Tax Period

2023-01-01 to 2023-12-31

MIDDLEMAN SKATEBOARD MINISTRIES INC, founded in 2012, is a small nonprofit in the Youth Development sector that reported $186K in total revenue in fiscal year 2023. Revenue decreased 18% compared to the prior year. The organization ran a surplus of $33K, a strong 18% operating margin.

Mission

Christian Mentorship program- Provides guidance for at risk youth and individuals through building relationships as well as teaching skills such as carpentry in skateboard construction and metric system use in automobile restoration and mechanics training. Mathematics as it pertains to carpentry skills as well.

Program Service Accomplishments

Program 1

Expenses: $6,042 Revenue: $0

Skate Camps and skate leader mentoring

Program 2

Expenses: $49,695 Revenue: $0

Car and Motorcycle rebuilding and restoration projects

Program 3

Expenses: $6,852 Revenue: $0

Skateboard building workshops.

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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 $185,411

Program Service Revenue $0

Investment Income $206

Other Revenue $0

TOTAL REVENUE $185,617

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,999

Fundraising Expenses $0

Program Expenses $82,182

Other Expenses $82,182

TOTAL EXPENSES $152,181

Year-over-Year Comparison

	2023	2022	Change
Revenue	$185,617	$227,345	-0.2%
Expenses	$152,181	$116,598	+0.3%
Net Income	$33,436	$110,747	-0.7%

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

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

$65,025

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Eckeberger	President-Board Memember	1.00	Officer	$0	$0	$0
John Barnard	General Manager- Board Memeber	40.00	Key Emp	$0	$0	$65,025
Greg Elliot	Secretary- Board Member	1.00	Officer	$0	$0	$0
Marsha Gosney	Treasurer- Board Member	1.00	Officer	$0	$0	$0
John Newberry	Board Member	1.00	Director	$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	$185,617	$152,181	$259,742	$33,436
2022	$227,345	$116,598	$226,134	$110,747