OLDHAM COUNTY ATHLETIC BOOSTERS INC

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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

1967

Legal Domicile

Principal Officer

NIKKI GREENE

Phone

5026486772

Tax Period

2023-07-01 to 2024-06-30

OLDHAM COUNTY ATHLETIC BOOSTERS INC, founded in 1967, is a small nonprofit in the Education sector that reported $296K in total revenue in fiscal year 2023. Revenue surged 34% from the prior year, signaling strong growth momentum.

Mission

TO PROVIDE FINANCIAL SUPPORT TO SPORTS PROGRAM AT OLDHAM COUNTY HIGH SCHOOL

Program Service Accomplishments

Program 1

Expenses: $1,994 Revenue: $15,865

ADVERTISING FUNDS USED TO PURCHASE EQUIPMENT, UNIFORMS, ETC. FOR ATHLETIC TEAMS

Program 2

Expenses: $285,828 Revenue: $207,537

VARIOUS FUNDRAISING ACTIVITIES TO PROVIDE FINANCIAL SUPPORT FOR ATHLETIC PURCHASES AND ACTIVITIES

Program 3

Expenses: $17,436 Revenue: $0

HIGH SCHOOL ATHLETIC PROGRAM SUPPORT

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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 $29,752

Program Service Revenue $0

Investment Income $449

Other Revenue $265,676

TOTAL REVENUE $295,877

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,800

Fundraising Expenses $0

Program Expenses $318,464

Other Expenses $319,727

TOTAL EXPENSES $324,527

Year-over-Year Comparison

	2023	2022	Change
Revenue	$295,877	$220,306	+0.3%
Expenses	$324,527	$181,510	+0.8%
Net Income	$-28,650	$38,796	-1.7%

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

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

$4,800

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER LARIMORE	TREASURER	25	Officer	$4,800	$0	$4,800
NIKKI GREENE	PRESIDENT	15	Officer	$0	$0	$0
KRISTIN GIPSON	SECRETARY	1	Officer	$0	$0	$0
CHRISTY MUTCHLER	VP	6	Officer	$0	$0	$0
STACEY BECKER	VP	10	Officer	$0	$0	$0
TRICIA JUDY	VP	1	Officer	$0	$0	$0
STACEY WHITLOCK	VP	1	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	$295,877	$324,527	$137,088	$-28,650
2023	$220,306	$181,510	$165,738	$38,796
2022	$159,397	$126,765	$126,942	$32,632
2021	$121,142	$96,596	$94,310	$24,546
2020	$132,985	$142,608	$69,764	$-9,623
2019	$204,340	$164,653	$79,386	$39,687