CHATTAHOOCHEE OFFICIALS ASSOCIATION INC (EIN 582020378) - 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

1984

Legal Domicile

Principal Officer

DENNIS STANFORD STANFORD

Phone

6783162725

Tax Period

2023-01-01 to 2023-12-31

CHATTAHOOCHEE OFFICIALS ASSOCIATION INC, founded in 1984, is a small nonprofit in the Recreation & Sports sector that reported $199K in total revenue in fiscal year 2023.

Mission

To provide umpires, referees and other officials for recreational and high school sporting events. Providing services mainly to two organizations, Forsyth County Parks and Rec. Dept and the Forsyth County High School Systems. There are numerous beneficiaries to the services provided directly and indirectly as we provide enforcement to the rules and regulations at various recreational sporting 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $199,033

Investment Income $0

Other Revenue $0

TOTAL REVENUE $199,033

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $198,464

Other Expenses $199,745

TOTAL EXPENSES $199,745

Year-over-Year Comparison

	2023	2022	Change
Revenue	$199,033	$187,572	+0.1%
Expenses	$199,745	$187,586	+0.1%
Net Income	$-712	$-14	+49.9%

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

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
DENNIS STANFORD	ADMINISTRATOR	002.00	Officer Director	$0	$0	$0
DAVE SMITH	ASST ADMIN/TREASURER	002.00	Officer Director	$0	$0	$0
JAY MCHUGH	SECRETARY	002.00	Director	$0	$0	$0
PAM MCBRIDE	ASSIGNING SECRETARY	008.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$199,033	$199,745	$4,361	$-712
2022	$187,572	$187,586	$1,081	$-14
2021	$227,288	$223,385	$4,367	$3,903
2020	$63,530	$60,023	$4,454	$3,507
2019	$223,587	$222,877	$-917	$710
2018	$242,391	$242,814	$787	$-423

CHATTAHOOCHEE OFFICIALS ASSOCIATION INC