SOUTHWEST YOUTH ATHLETIC ASSOC 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

1970

Legal Domicile

Principal Officer

CHRIS WALKER

Tax Period

2023-10-01 to 2024-09-30

SOUTHWEST YOUTH ATHLETIC ASSOC INC, founded in 1970, is a small nonprofit that reported $395K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year.

Mission

PROVIDE A SAFE AND FRIENDLY LEARNING AND PLAYING ENVIRONMENT FOR GIRLS SOFTBALL AND BOYS BASEBALL OF VARIOUS AGE GROUPS.

Program Service Accomplishments

Program 1

Expenses: $387,370 Revenue: $365,455

THE KEN BERRY LEAGUE HAS A FACILITY IN SOUTHWEST TOPEKA OF 11 DIAMONDS PROVIDING A SAFE AND FRIENDLY LEARNING AND PLAYING ENVIRONMENT FOR 150 GIRLS SOFTBALL AND BOYS BASEBALL TEAMS OF VARIOUS AGE...

THE KEN BERRY LEAGUE HAS A FACILITY IN SOUTHWEST TOPEKA OF 11 DIAMONDS PROVIDING A SAFE AND FRIENDLY LEARNING AND PLAYING ENVIRONMENT FOR 150 GIRLS SOFTBALL AND BOYS BASEBALL TEAMS OF VARIOUS AGE GROUPS. THE LEAGUE HAS SUMMER AND FALL PROGRAMS AND HOSTS VARIOUS TOURNAMENTS.

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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 $3,240

Program Service Revenue $326,635

Investment Income $6,199

Other Revenue $58,465

TOTAL REVENUE $394,539

Expense Breakdown

Grants Paid $0

Salaries & Benefits $106,279

Fundraising Expenses $0

Program Expenses $387,370

Other Expenses $283,834

TOTAL EXPENSES $390,113

Year-over-Year Comparison

	2023	2022	Change
Revenue	$394,539	$432,824	-0.1%
Expenses	$390,113	$347,061	+0.1%
Net Income	$4,426	$85,763	-0.9%

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

260

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
SAMI ELSEN	DIRECTOR	1.00	Director	$0	$0	$0
JOHN FREERKSON	DIRECTOR	1.00	Director	$0	$0	$0
JESSE GOSNEY	DIRECTOR	1.00	Director	$0	$0	$0
KATHY BAIRD	DIRECTOR	1.00	Director	$0	$0	$0
KATIE BEACH	DIRECTOR	1.00	Director	$0	$0	$0
GLENN SCAMMAN	DIRECTOR	1.00	Director	$0	$0	$0
TANNER REECE	DIRECTOR	1.00	Director	$0	$0	$0
TAMMY TORREZ	DIRECTOR	1.00	Director	$0	$0	$0
JACOB HENRY	DIRECTOR	1.00	Director	$0	$0	$0
BRAD NOLLAR	DIRECTOR	1.00	Director	$0	$0	$0
COREY MOORE	DIRECTOR	1.00	Director	$0	$0	$0
ART OCZKO	COMMUNICATIONS DIRECTOR	4.00	Director	$0	$0	$0
TAMMY TORREZ	DIRECTOR	1.00	Director	$0	$0	$0
JASON KONRADE	DIRECTOR	2.00	Director	$0	$0	$0
GARY HAAG	DIRECTOR	2.00	Director	$0	$0	$0
ERIK WOOD	DIRECTOR	1.00	Director	$0	$0	$0
RITA HINCK	DIRECTOR	1.00	Director	$0	$0	$0
BRUCE DIAL	DIRECTOR	2.00	Director	$0	$0	$0
DAN RAMBERG	VP BASEBALL	4.00	Officer	$0	$0	$0
CHRIS WALKER	PRESIDENT	6.00	Officer	$0	$0	$0
TY DRAGOO	VP SOFTBALL	4.00	Officer	$0	$0	$0
CHRIS ROMINE	TREASURER	2.00	Officer	$0	$0	$0
GREG MOODY	VP OPERTIONS	6.00	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
2024	$394,539	$390,113	$227,102	$4,426
2023	$432,824	$347,061	$222,482	$85,763
2022	$349,231	$330,731	$135,885	$18,500
2021	$360,363	$272,673	$118,555	$87,690
2020	$207,417	$249,192	$28,799	$-41,775
2019	$335,320	$371,771	$71,600	$-36,451
2018	$382,335	$373,722	$109,532	$8,613