ELVATON RECREATION ASSOCIATION INC (EIN 521326474) - 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

1977

Legal Domicile

Phone

4103206646

Tax Period

2023-01-01 to 2023-12-31

ELVATON RECREATION ASSOCIATION INC, founded in 1977, is a micro nonprofit in the Recreation & Sports sector that reported $27K in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $42K exceeded revenue, resulting in a 54% operating deficit.

Mission

Providing Equipment & Field Maintenance in order to support community Soccer Baseball Basketball Lacrosse and Softball Leagues

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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 $2,900

Program Service Revenue $24,012

Investment Income $185

Other Revenue $0

TOTAL REVENUE $27,097

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $39,008

Other Expenses $41,596

TOTAL EXPENSES $41,596

Year-over-Year Comparison

	2023	2022	Change
Revenue	$27,097	$41,293	-0.3%
Expenses	$41,596	$37,188	+0.1%
Net Income	$-14,499	$4,105	-4.5%

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

N/A

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
Michael Gardner	President	2.00	Officer	$0	$0	$0
Kevin Chasse	Baseball Commissioner	4.00	Director	$0	$0	$0
Kyle Autry	Treasurer	4.00	Officer	$0	$0	$0
Virginia Crespo	Secretary	1.00	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
2023	$27,097	$41,596	$68,966	$-14,499
2022	$41,293	$37,188	$83,465	$4,105
2021	$40,085	$47,681	$79,360	$-7,596
2020	$26,972	$39,733	$86,956	$-12,761
2019	$107,603	$92,254	$99,717	$15,349

ELVATON RECREATION ASSOCIATION INC