VIRGINIA SCHOLASTIC ROWING ASSOCIATION (EIN 521217491) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Phone

7034411648

Tax Period

2024-07-01 to 2025-06-30

Virginia Scholastic Rowing Association, founded in 1982, is a small nonprofit in the Recreation & Sports sector that reported $213K in total revenue in fiscal year 2018. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $190K left a modest 11% surplus.

Mission

PROMOTE, ENCOURAGE , AND SUPPORT ROWING AT SECONDARY SCHOOLS IN VIRGINIA

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $29,896

Program Service Revenue $284,782

Investment Income $3,963

Other Revenue $3,325

TOTAL REVENUE $321,966

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $292,309

Other Expenses $292,309

TOTAL EXPENSES $292,309

Year-over-Year Comparison

	2024	2023	Change
Revenue	$321,966	$222,570	+0.4%
Expenses	$292,309	$182,469	+0.6%
Net Income	$29,657	$40,101	-0.3%

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

N/A

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
DOROTHY LAZOR	PRESIDENT	20.00	Officer	$0	$0	$0
SHIRLEY VON RINTELN	VICE PRESIDENT	15.00	Officer	$0	$0	$0
ANDREI BUSUIOCEANU	TREASURER	10.00	Officer	$0	$0	$0
RON STOUFFER	SECRETARY	10.00	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
2025	$321,966	$292,309	$340,990	$29,657
2024	$222,570	$182,469	$310,608	$40,101
2023	$279,331	$244,346	$243,355	$34,985
2022	$314,112	$278,762	$257,643	$35,350
2021	$149,393	$146,274	$281,326	$3,119
2020	$19,054	$98,336	$247,055	$-79,282
2019	$212,565	$189,547	$217,357	$23,018

VIRGINIA SCHOLASTIC ROWING ASSOCIATION