COUGAR ATHLETIC 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

1999

Legal Domicile

Principal Officer

KRISTY WILLIAMSON

Tax Period

2023-06-01 to 2024-05-31

COUGAR ATHLETIC CLUB, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $615K in total revenue in fiscal year 2023. Expenses of $575K left a modest 7% surplus.

Mission

ENRICHMENT AND ENHANCEMENT OF ATHLETIC PROGRAMS AT CENTENNIAL HIGH SCHOOL IN FRANKLIN, TN

Program Service Accomplishments

Program 1

Expenses: $501,642 Revenue: $541,307

ALL SPORTS TEAMS RAISE INCOME THROUGH PLAYER FEES AND SALE OF SCHOOL SPIRIT ITEMS EXPENSES INCLUDE THE PURCHASE OF SPIRIT ITEMS, UNIFORMS, TEAM EQUIPMENT, TOURNAMENT ENTRY FEES, SCHOLARSHIPS, ETC...

ALL SPORTS TEAMS RAISE INCOME THROUGH PLAYER FEES AND SALE OF SCHOOL SPIRIT ITEMS EXPENSES INCLUDE THE PURCHASE OF SPIRIT ITEMS, UNIFORMS, TEAM EQUIPMENT, TOURNAMENT ENTRY FEES, SCHOLARSHIPS, ETC THAT DIRECTLY SUPPORT THE ATHLETIC TEAMS AND HELP FUND ALL EXPENSES OF PARTICIPATION

Program 2

Expenses: $42,715 Revenue: $63,359

THESE ARE INCOME AND EXPENSES DIRECTLY ASSOCIATED WITH CONCESSIONS SOLD AT MAJOR SPORTS EVENTS FOR FUNDRAISING PURPOSESPROCEEDS ARE USED TO HELP OFFSET THE EXPENSES INCURRED IN PARTICIPATING ON THE...

Program 3

Expenses: $12,500

GRANTS CONSISTS OF SPORTS SCHOLARSHIPS GRANTED TO VARIOUS STUDENTS

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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 $612,153

Investment Income $2,140

Other Revenue $1,066

TOTAL REVENUE $615,359

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $562,712

Other Expenses $571,964

TOTAL EXPENSES $574,964

Year-over-Year Comparison

	2023	2022	Change
Revenue	$615,359	$604,996	+0.0%
Expenses	$574,964	$515,018	+0.1%
Net Income	$40,395	$89,978	-0.6%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GINA COCHRAN	AT LARGE MEMBER	10.00	Director	$0	$0	$0
TOMMY HALL	AT LARGE MEMBER	10.00	Director	$0	$0	$0
MICHAEL YATES	AT LARGE MEMBER	10.00	Director	$0	$0	$0
KEVIN HACKER	VICE PRESIDENT	10.00	Officer	$0	$0	$0
LENE THOMAS	TREASURER	10.00	Officer	$0	$0	$0
KRISTY WILLIAMSON	TREASURER	10.00	Officer	$0	$0	$0
JUSTIN ANDERSON	PRESIDENT	10.00	Officer	$0	$0	$0
MARIO VIGIL	SECRETARY	10.00	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	No data	No data	No data	No data
2024	$615,359	$574,964	$359,281	$40,395
2023	$604,996	$515,018	$300,151	$89,978
2022	$503,441	$515,823	$210,173	$-12,382
2021	$381,939	$406,754	$222,555	$-24,815
2020	$381,807	$356,455	$247,370	$25,352
2019	$437,588	$408,776	$222,018	$28,812