Columbus Flyers Disc Golf 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

1997

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Columbus Flyers Disc Golf Club, founded in 1997, is a small nonprofit in the Recreation & Sports sector that reported $224K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $213K left a modest 5% surplus.

Mission

Hosted events and supported local parks while promoting amateur sport competition, health, exercise, and community through the shared activity of disc golf.

Program Service Accomplishments

Program 1

Expenses: $213,036 Revenue: $207,125

Promoted amateur sport competition by hosting twelve disc golf events around Central Ohio in local parks by encouraging exercise, promoting health, and strengthening community through shared activity.

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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 $17,161

Program Service Revenue $202,924

Investment Income $0

Other Revenue $4,201

TOTAL REVENUE $224,286

Expense Breakdown

Grants Paid $19,460

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $213,036

Other Expenses $188,386

TOTAL EXPENSES $213,036

Year-over-Year Comparison

	2023	2022	Change
Revenue	$224,286	$190,173	+0.2%
Expenses	$213,036	$197,834	+0.1%
Net Income	$11,250	$-7,661	-2.5%

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

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
Michael ONeill	Treasurer	10.00	Officer	$0	$0	$0
Brad Schick	Board Member At Large	15.00	Officer	$0	$0	$0
Kristy Moore	President	20.00	Officer	$0	$0	$0
Cory Clark	Vice President	15.00	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
2024	No data	No data	No data	No data
2023	$224,286	$213,036	$38,301	$11,250