RALEIGH AREA MASTERS (EIN 561317754) - 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

1982

Legal Domicile

Principal Officer

EVIA NELSON

Phone

9197889208

Tax Period

2025-01-01 to 2025-12-31

RALEIGH AREA MASTERS, founded in 1982, is a micro nonprofit in the Recreation & Sports sector that reported $73K in total revenue in fiscal year 2025. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $71K left a modest 3% surplus.

Mission

THE MISSION OF THE RALEIGH AREA MASTERS IS TO PROMOTE HEALTH, FITNESS, COMPETITION AND MASTERS SWIMMING FOR ADULTS IN OUR COMMUNITY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $73,113

Investment Income $3

Other Revenue $85

TOTAL REVENUE $73,201

Expense Breakdown

Grants Paid $0

Salaries & Benefits $6,596

Fundraising Expenses $0

Program Expenses $69,950

Other Expenses $64,136

TOTAL EXPENSES $70,732

Year-over-Year Comparison

	2025	2024	Change
Revenue	$73,201	$65,587	+0.1%
Expenses	$70,732	$65,949	+0.1%
Net Income	$2,469	$-362	-7.8%

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
MARK RUBACKY	PRESIDENT	2.00	Officer Director	$0	$0	$0
KATHLEEN PELCZYNSKI	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
AMY OVERSMITH	SECRETARY	1.00	Officer Director	$0	$0	$0
EVIA NELSON	TREASURER	1.00	Officer Director	$0	$0	$0
SUE HAUGH	REGISTRAR	1.00	Officer Director	$0	$0	$0
NICOLE SILVERNAIL	MEMBER AT LARGE	0.50	Director	$0	$0	$0
NANCY WHELCHEL	MEMBER AT LARGE	0.50	Director	$0	$0	$0
JON SASSER	MEMBER AT LARGE	0.50	Director	$0	$0	$0
EMILY CARSON	MEMBER AT LARGE	0.50	Director	$0	$0	$0
DAN ABER	MEMBER AT LARGE	0.50	Director	$0	$0	$0
SHARON TAYLOR	MEMBER AT LARGE	0.50	Director	$0	$0	$0
SAMANTHA FELLENBAUM	MEMBER AT LARGE	0.50	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
2025	$73,201	$70,732	$20,884	$2,469
2024	$65,587	$65,949	$18,415	$-362
2023	$60,709	$64,310	$18,777	$-3,601
2022	$70,591	$62,070	$22,378	$8,521
2021	$120,588	$131,727	$13,857	$-11,139
2020	$27,326	$38,093	$24,996	$-10,767
2019	$57,245	$57,117	$36,206	$128
2018	$56,944	$55,281	$36,139	$1,663

RALEIGH AREA MASTERS