FAIRVIEW RECREATION ASSOCIATION

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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

2016

Legal Domicile

Phone

6153087101

Tax Period

2023-01-01 to 2023-12-31

FAIRVIEW RECREATION ASSOCIATION, founded in 2016, is a small nonprofit in the Recreation & Sports sector that reported $216K in total revenue in fiscal year 2023. Revenue surged 42% from the prior year, signaling strong growth momentum. The organization ran a surplus of $38K, a strong 18% operating margin.

Mission

The Fairview Recreation Association is a nonprofit volunteer organization devoted to increasing participation in youth sports while fostering the physical, mental and emotional growth and development of the areas youth.

Program Service Accomplishments

Program 1

Expenses: $170,372

The organization provides youth softball, baseball and basketball programs. It provides equipment, uniforms, umpires, well maintained fields and facilities for the games. Through volunteer coaches...

The organization provides youth softball, baseball and basketball programs. It provides equipment, uniforms, umpires, well maintained fields and facilities for the games. Through volunteer coaches, the organization provides instruction to players in the fundamental aspects of each sport.

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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 $67,674

Program Service Revenue $128,166

Investment Income $0

Other Revenue $20,046

TOTAL REVENUE $215,886

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,954

Program Expenses $170,372

Other Expenses $177,718

TOTAL EXPENSES $177,718

Year-over-Year Comparison

	2023	2022	Change
Revenue	$215,886	$152,351	+0.4%
Expenses	$177,718	$151,595	+0.2%
Net Income	$38,168	$756	+49.5%

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

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
J Kelly Hollars	Director	1.00	Director	$0	$0	$0
Jessica Smith	Director	1.00	Director	$0	$0	$0
Stuart Johnson	Vice President	1.00	Officer Director	$0	$0	$0
Amanda Crutcher	Secretary	2.00	Officer Director	$0	$0	$0
Cody Pomeroy	Director	1.00	Director	$0	$0	$0
Brian Lee	President	3.00	Officer Director	$0	$0	$0
Brandon Oliphant	Director	1.00	Director	$0	$0	$0
David Binkley	Director	1.00	Director	$0	$0	$0
Doug Campbell	Director	1.00	Director	$0	$0	$0
Susan Coleman	Director	1.00	Director	$0	$0	$0
Alan Killingsworth	Director	1.00	Director	$0	$0	$0
Shannon Crutcher	Treasurer	3.00	Officer Director	$0	$0	$0
Jamie Hazelwood	Director	1.00	Director	$0	$0	$0
Melissa Hayes	Director	1.00	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
2024	No data	No data	No data	No data
2023	$215,886	$177,718	$82,682	$38,168
2022	$152,351	$151,595	$44,514	$756
2021	$126,954	$105,294	$43,758	$21,660
2020	$13,723	$25,682	$22,098	$-11,959