FOUNTAIN CITY RECREATION COMMISSIO… - Form 990 Financial Data

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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

1952

Legal Domicile

Principal Officer

Wes Owen

Tax Period

2025-01-01 to 2025-12-31

FOUNTAIN CITY RECREATION COMMISSION INC, founded in 1952, is a small nonprofit in the Recreation & Sports sector that reported $311K in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $75K, a strong 24% operating margin.

Mission

Provide recreational sporting leagues and events to youths

Program Service Accomplishments

Program 1

Expenses: $89,242 Revenue: $131,992

Recreation Baseball

Program 2

Expenses: $42,487 Revenue: $64,432

Recreation Basketball

Program 3

Expenses: $55,319 Revenue: $90,506

Recreational Football and Cheer

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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 (2025)

Revenue Breakdown

Contributions & Grants $19,695

Program Service Revenue $291,099

Investment Income $0

Other Revenue $0

TOTAL REVENUE $310,794

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $204,723

Other Expenses $235,713

TOTAL EXPENSES $235,713

Year-over-Year Comparison

	2025	2024	Change
Revenue	$310,794	$287,347	+0.1%
Expenses	$235,713	$204,265	+0.2%
Net Income	$75,081	$83,082	-0.1%

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

100

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
Wes Owen	President	5	Officer	$0	$0	$0
Dustin Cowan	Vice President	5	Officer	$0	$0	$0
Brad Maeder	Treasurer	5	Officer	$0	$0	$0
Emily Tucker	Secretary	5	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	$310,794	$235,713	$365,357	$75,081
2024	No data	No data	No data	No data

FOUNTAIN CITY RECREATION COMMISSION INC