SUMMERSVILLE YOUTH ATHLETICS 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

1988

Legal Domicile

Phone

3048721434

Tax Period

2024-01-01 to 2024-12-31

SUMMERSVILLE YOUTH ATHLETICS INC, founded in 1988, is a micro nonprofit in the Recreation & Sports sector that reported $56K in total revenue in fiscal year 2024. The organization ran a surplus of $20K, a strong 36% operating margin.

Mission

SUPPORT YOUTH ATHLETICS IN THE SUMMERSVILLE WV AREA

Program Service Accomplishments

Program 1

Expenses: $35,933 Revenue: $55,765

TO SUPPORT ALL YOUTH ATHLETIC ENDEAVORS IN THE NICHOLAS CO AREA OF WEST VIRGINIA AND AID NICHOLAS COUNTY SCHOOLS IN BETTERING THE STUDENTS EXPERIENCES

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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 $5,465

Program Service Revenue $0

Investment Income $6

Other Revenue $50,294

TOTAL REVENUE $55,765

Expense Breakdown

Grants Paid $34,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $35,933

Other Expenses $1,433

TOTAL EXPENSES $35,933

Year-over-Year Comparison

	2024	2023	Change
Revenue	$55,765	$52,616	+0.1%
Expenses	$35,933	$60,704	-0.4%
Net Income	$19,832	$-8,088	-3.5%

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

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
STEVIE LEROSE	MEMBER	2.00	Director	$0	$0	$0
GREG SPROLES	MEMBER	2.00	Director	$0	$0	$0
JAY NOWAK	MEMBER	2.00	Director	$0	$0	$0
RODNEY LEROSE	MEMBER	2.00	Director	$0	$0	$0
PAUL CONLEY	MEMBER	2.00	Director	$0	$0	$0
STEVE YOUNG	MEMBER	2.00	Director	$0	$0	$0
TOMMY COMER	MEMBER	2.00	Director	$0	$0	$0
BRAD ANDERSON	MEMBER	2.00	Director	$0	$0	$0
JON LEROSE	MEMBER	2.00	Director	$0	$0	$0
ALEX STUMP	MEMBER	2.00	Director	$0	$0	$0
JON CESLOVNIK	MEMBER	2.00	Director	$0	$0	$0
SHAWN HUFFMAN	MEMBER	2.00	Director	$0	$0	$0
WAYNE YOUNG	TREASURER	2.00	Officer Director	$0	$0	$0
BILL DYER	SECRETARY	2.00	Officer Director	$0	$0	$0
JAMES MILAM	PRESIDENT	2.00	Officer 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	$55,765	$35,933	$112,852	$19,832
2023	$52,616	$60,704	$93,020	$-8,088
2022	$53,347	$23,724	$101,866	$29,623
2021	$56,417	$25,244	$72,243	$31,173
2020	$5,429	$19,398	$41,369	$-13,969