NORTH CAROLINA PROFESSIONAL TENNIS UMPIRES ASSOCIATION (EIN 561535042) - 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

1985

Legal Domicile

Principal Officer

Lisa Watkins

Phone

9192606048

Tax Period

2024-01-01 to 2024-12-31

NORTH CAROLINA PROFESSIONAL TENNIS UMPIRES ASSOCIATION, founded in 1985, is a small nonprofit that reported $499K in total revenue in fiscal year 2024.

Mission

Provide tennis officiating services for college tennis events as well as some USTA events

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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 $0

Program Service Revenue $499,380

Investment Income $0

Other Revenue $0

TOTAL REVENUE $499,380

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $464,875

Other Expenses $32,762

TOTAL EXPENSES $497,637

Year-over-Year Comparison

	2024	2023	Change
Revenue	$499,380	$474,111	+0.1%
Expenses	$497,637	$470,847	+0.1%
Net Income	$1,743	$3,264	-0.5%

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

N/A

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
Lindsay Pratt	Treasurer	0.10	Officer	$0	$0	$0
Nancy Brown	Secretary	0.10	Officer	$0	$0	$0
Stan Johnson	member-at-large	0.10	Officer	$0	$0	$0
Art Abbott	member-at-large	0.10	Officer	$0	$0	$0
Richard Tsang	President	2.00	Officer	$0	$0	$0
Kevin Smith	Vice-President	0.10	Officer	$0	$0	$0
Russ Parmele	Immediate Past President	0.10	Officer	$0	$0	$0
Kathleen Thayne	member-at-large	0.10	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	No data	No data	No data	No data
2024	$499,380	$497,637	$82,772	$1,743
2023	$474,111	$470,847	$104,179	$3,264
2022	$313,299	$312,569	$132,201	$730
2021	$273,866	$275,099	$56,727	$-1,233
2020	$116,348	$113,315	$66,193	$3,033

NORTH CAROLINA PROFESSIONAL TENNIS UMPIRES ASSOCIATION