NORTH AMERICAN GAY VOLLEYBALL ASSOCIATION (EIN 760683088) - Form 990 Financial Analysis & Trantor Score

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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

2002

Legal Domicile

Principal Officer

Lewis Smith

Phone

4155051325

Tax Period

2023-07-01 to 2024-06-30

NORTH AMERICAN GAY VOLLEYBALL ASSOCIATION, founded in 2002, is a small nonprofit in the Recreation & Sports sector that reported $522K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $108K, a strong 21% operating margin.

Mission

NAGVA promotes and develops the sport of volleyball by conducting continental championships and other competitions and credentialing teams, administrators, and officials for all sanctioned gay/lesbian/bisexual/transgender volleyball competitions in North America.

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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 $1,500

Program Service Revenue $520,700

Investment Income $39

Other Revenue $0

TOTAL REVENUE $522,239

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $236,577

Other Expenses $413,874

TOTAL EXPENSES $413,874

Year-over-Year Comparison

	2023	2022	Change
Revenue	$522,239	$416,788	+0.3%
Expenses	$413,874	$534,412	-0.2%
Net Income	$108,365	$-117,624	-1.9%

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

N/A

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
Joshua Christensen	Director of Eligibility	3	Director	$0	$0	$0
Gabriel Shelton	Vice-President of Tournaments	3	Director	$0	$0	$0
Jennifer Callen	Registrar	3	Director	$0	$0	$0
Tyler Anderson	Vice-President of Regions	3	Director	$0	$0	$0
Donald Leckey	Vice-President of Officials	1	Director	$0	$0	$0
Nelson Santos	Member-At-Large	1	Director	$0	$0	$0
Kerry Phomtavong	Member-At-Large	1	Director	$0	$0	$0
Jordan Rosenberg	Member-At-Large	1	Director	$0	$0	$0
Tyler Malpass	Member-At-Large	1	Director	$0	$0	$0
Lewis Smith	President	10	Officer	$0	$0	$0
Joshua Baxter	Executive Vice-President	10	Officer	$0	$0	$0
Andrew Crawford	Secretary	10	Officer	$0	$0	$0
Richard Sucre	Treasurer	10	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	$522,239	$413,874	$297,212	$108,365
2023	$416,788	$534,412	$124,790	$-117,624
2022	$326,052	$356,592	$237,167	$-30,540
2021	$63,813	$49,830	$282,425	$13,983

NORTH AMERICAN GAY VOLLEYBALL ASSOCIATION