Birmingham Sailing Club (EIN 636155137) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1963

Legal Domicile

Principal Officer

Richard May

Phone

2054785026

Tax Period

2025-01-01 to 2025-12-31

Birmingham Sailing Club, founded in 1963, is a small nonprofit that reported $121K in total revenue in fiscal year 2019. The organization ran a surplus of $32K, a strong 27% operating margin.

Mission

Promote sailing in the Birmingham area through racing social and junior programs for members.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $87,251

Program Service Revenue $74,482

Investment Income $19,919

Other Revenue $0

TOTAL REVENUE $181,652

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $40,171

Other Expenses $173,344

TOTAL EXPENSES $173,344

Year-over-Year Comparison

	2025	2024	Change
Revenue	$181,652	$134,427	+0.4%
Expenses	$173,344	$158,658	+0.1%
Net Income	$8,308	$-24,231	-1.3%

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

125

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
Van Rogers	Governor	5.00	Director	$0	$0	$0
Bill North	Past Commodore	5.00	Director	$0	$0	$0
David Hackney	Treasurer	8.00	Officer	$0	$0	$0
James Sisson	Secretary	5.00	Officer	$0	$0	$0
P J Callahan	Governor	5.00	Director	$0	$0	$0
Darrell Bilbrey	Vice Commodore	5.00	Officer	$0	$0	$0
Richard May	Commodore	8.00	Officer	$0	$0	$0
Jordan Casaday	Governor	5.00	Director	$0	$0	$0
Michael Moyer	Governor	5.00	Director	$0	$0	$0
Amy Sides	Governor	5.00	Director	$0	$0	$0
Huff Jelks	Governor	5.00	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	$181,652	$173,344	$594,992	$8,308
2024	$134,427	$158,658	$586,684	$-24,231
2023	$125,933	$91,998	$610,915	$33,935
2022	$158,964	$238,584	$576,980	$-79,620
2021	$138,150	$129,430	$656,600	$8,720
2020	$108,113	$63,629	$647,881	$44,484
2019	$120,719	$88,667	$595,507	$32,052

Birmingham Sailing Club