Chattanooga Track Club

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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

1970

Legal Domicile

Principal Officer

Jason Liggins

Phone

4238426265

Tax Period

2025-01-01 to 2025-12-31

Chattanooga Track Club, founded in 1970, is a small nonprofit in the Recreation & Sports sector that reported $463K in total revenue in fiscal year 2025. Revenue grew 20% year-over-year, indicating healthy expansion. Expenses of $444K left a modest 4% surplus.

Mission

The Chattanooga Track Club is a non-profit organization dedicated to stimulating interest in running and fitness for all ages and promoting wellness through these activities.

Program Service Accomplishments

Program 1

Expenses: $443,762 Revenue: $449,560

Promotion and management of 14 competitive road races. Distributed quarterly newsletter, maintained website and Facebook page containing news and information related to running and fitness. Promoted...

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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 $13,618

Program Service Revenue $442,444

Investment Income $7,116

Other Revenue $0

TOTAL REVENUE $463,178

Expense Breakdown

Grants Paid $0

Salaries & Benefits $59,365

Fundraising Expenses $0

Program Expenses $443,762

Other Expenses $384,397

TOTAL EXPENSES $443,762

Year-over-Year Comparison

	2025	2024	Change
Revenue	$463,178	$386,893	+0.2%
Expenses	$443,762	$445,697	0.0%
Net Income	$19,416	$-58,804	-1.3%

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

Volunteers

100

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
RYAN SHRUM	Director	3.00	Director	$0	$0	$0
PATRICK O'HAGAN	Director	3.00	Director	$0	$0	$0
LATISHA SIMMONS	Director	3.00	Director	$0	$0	$0
JIMMY MCGINNESS	Director	3.00	Director	$0	$0	$0
GINNY BUMPUS	Director	3.00	Director	$0	$0	$0
JEFF MARTINDALE	Director	3.00	Director	$0	$0	$0
JASON HARTMAN	Director	3.00	Director	$0	$0	$0
DAYNA SMITH	Director	3.00	Director	$0	$0	$0
EMILY GEYER	Director	3.00	Director	$0	$0	$0
TRIPP MCCALLIE	VP Races	6.00	Officer	$0	$0	$0
JASON LIGGINS	President	15.00	Officer	$0	$0	$0
STEVE SMALLING	Treasurer	6.00	Officer	$0	$0	$0
MANDEE KEITH	VP Membership	6.00	Officer	$0	$0	$0
EMILY BREWER	Secretary	6.00	Officer	$0	$0	$0
JOHN CRAWLEY	President Elect	6.00	Officer	$0	$0	$0
HOPE FLAMMER	VP Communications	6.00	Officer	$0	$0	$0
MIKE MURPHY	VP Development	6.00	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	$463,178	$443,762	$307,349	$19,416
2024	$386,893	$445,697	$282,983	$-58,804
2023	$393,858	$384,957	$330,999	$8,901
2022	$339,032	$297,119	$319,124	$41,913
2021	$266,867	$220,628	$286,701	$46,239
2020	$104,324	$101,669	$244,581	$2,655
2020	$100,230	$103,571	$240,488	$-3,341
2019	$333,139	$330,588	$262,662	$2,551