SOUTH CAMPUS SPORTS 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

2003

Legal Domicile

Principal Officer

MICHAEL MCCONN

Phone

7132204790

Tax Period

2025-01-01 to 2025-12-31

SOUTH CAMPUS SPORTS ASSOCIATION, founded in 2003, is a small nonprofit in the Recreation & Sports sector that reported $662K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $625K left a modest 6% surplus.

Mission

TO PROVIDE A WELL-EQUIPPED AND SAFE SPORTS CAMPUS FOR YOUNG ATHLETES AND FAMILIES THROUGH WHICH POSITIVE VALUES AND CHARACTER-BASED TRAITS ARE PROMOTED.

Program Service Accomplishments

Program 1

Expenses: $511,278 Revenue: $536,049

PROVIDE ACCESS TO ATHLETIC FIELD VENUES USED BY OTHER NON-PROFIT GROUPS WHO IN TURN PROMOTE THE ATHLETIC DEVELOPMENT OF CHILDREN.

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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 $99,188

Program Service Revenue $536,049

Investment Income $0

Other Revenue $26,775

TOTAL REVENUE $662,012

Expense Breakdown

Grants Paid $2,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $511,278

Other Expenses $622,608

TOTAL EXPENSES $625,108

Year-over-Year Comparison

	2025	2024	Change
Revenue	$662,012	$903,770	-0.3%
Expenses	$625,108	$536,145	+0.2%
Net Income	$36,904	$367,625	-0.9%

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
DAVIS ADAMS	DIRECTOR	3.00	Director	$0	$0	$0
GARY DOUGHTY	DIRECTOR	3.00	Director	$0	$0	$0
MICHAEL LIEBL	DIRECTOR	3.00	Director	$0	$0	$0
DAN PETERS	DIRECTOR	3.00	Director	$0	$0	$0
JOE GULLEY	DIRECTOR	3.00	Director	$0	$0	$0
GREG WALLER	PAST PRESIDENT	3.00	Officer	$0	$0	$0
DANIEL PESIKOFF	SECRETARY	3.00	Officer	$0	$0	$0
MICHAEL MCCONN	PRESIDENT	5.00	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	$662,012	$625,108	$4,973,454	$36,904
2024	$903,770	$536,145	$5,043,833	$367,625
2023	$994,526	$488,757	$4,782,480	$505,769
2022	$458,295	$479,027	$4,380,526	$-20,732
2021	$438,338	$614,309	$4,512,781	$-175,971
2020	$449,788	$746,234	$4,779,540	$-296,446
2019	$459,000	$754,085	$5,170,420	$-295,085
2018	$468,500	$736,683	$5,554,860	$-268,183