SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE (EIN 462829828) - 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

2015

Legal Domicile

Principal Officer

Malcolm Gaylord

Phone

9072995115

Tax Period

2024-09-01 to 2025-08-31

SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE, founded in 2015, is a small nonprofit in the Recreation & Sports sector that reported $108K in total revenue in fiscal year 2024. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $133K exceeded revenue, resulting in a 23% operating deficit.

Mission

To Develop, Manage, Operate and Maintain a Fitness and Recreational Sports Center.

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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 $1,639

Program Service Revenue $106,156

Investment Income $0

Other Revenue $0

TOTAL REVENUE $107,795

Expense Breakdown

Grants Paid $0

Salaries & Benefits $44,454

Fundraising Expenses $0

Program Expenses $133,058

Other Expenses $88,604

TOTAL EXPENSES $133,058

Year-over-Year Comparison

	2024	2023	Change
Revenue	$107,795	$146,359	-0.3%
Expenses	$133,058	$107,801	+0.2%
Net Income	$-25,263	$38,558	-1.7%

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lawrence Radcliffe	Director	15	Director	$0	$0	$0
Kevin DeVaney	Director, Coordinator Liason	15	Director	$0	$0	$0
Bill Wells	Director	15	Director	$0	$0	$0
Malcolm Gaylord	President	15	Officer	$0	$0	$0
Virginia Espenshade	Vice President	15	Officer	$0	$0	$0
Francie Roberts	Treasurer	15	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	$107,795	$133,058	$897,861	$-25,263
2024	$146,359	$107,801	$925,934	$38,558
2023	$352,562	$99,453	$880,362	$253,109
2022	$61,051	$98,264	$629,604	$-37,213
2021	$72,246	$104,682	$666,119	$-32,436
2021	$72,246	$104,682	$666,119	$-32,436
2020	$96,439	$95,601	$697,357	$838
2020	$96,319	$132,555	$697,355	$-36,236
2019	$155,190	$127,743	$729,334	$27,447
2018	$267,267	$116,710	$682,605	$150,557

SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE