WEST SMYRNA SWIM AND TENNIS CLUB INC

EIN: 581400517 Recreation & Sports

SMYRNA, GA

Total Revenue
$209,862
Total Expenses
$134,331
Total Assets
$169,615
Net Assets
$165,615
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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
1978
Legal Domicile
GA
Principal Officer
SETH SPANGLER
Phone
7707128665
Tax Period
2024-01-01 to 2024-12-31

WEST SMYRNA SWIM AND TENNIS CLUB INC, founded in 1978, is a small nonprofit in the Recreation & Sports sector that reported $210K in total revenue in fiscal year 2024. The organization ran a surplus of $76K, a strong 36% operating margin.

Mission

PROVIDE A FACILITY WHERE MEMBERS MAY SWIM, SOCIALIZE AND PLAY TENNIS.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $209,814
Investment Income $48
Other Revenue $0
TOTAL REVENUE $209,862

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $134,331
TOTAL EXPENSES $134,331

Year-over-Year Comparison

2024 2023 Change
Revenue $209,862 N/A N/A
Expenses $134,331 N/A N/A
Net Income $75,531 N/A N/A
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

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Governance

Voting Members
5
Independent Members
8
Employees
N/A
Volunteers
8

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
5
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ADAM ESKEW TREASURER N/A
Officer
$0 $0 $0
CARRIE GILDEA SECRETARY N/A
Officer
$0 $0 $0
MATT PASTORE VP FACILITIE N/A
Officer
$0 $0 $0
CATHY SLOAN VP MEMBERSHI N/A
Officer
$0 $0 $0
SETH SPANGLER PRESIDENT N/A
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
2024 $209,862 $134,331 $169,615 $75,531
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