ALABAMA SPORTS COUNCIL INC

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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

2016

Legal Domicile

Principal Officer

JOHN BOCHNAK

Phone

2052573111

Tax Period

2023-01-01 to 2023-12-31

ALABAMA SPORTS COUNCIL INC, founded in 2016, is a community nonprofit in the Recreation & Sports sector that reported $3.3M in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring.

Mission

OPERATED EXCLUSIVELY TO FOSTER NATIONAL AND INTERNATIONAL AMATEUR SPORTS COMPETITION IN THE STATE OF ALABAMA

Program Service Accomplishments

Program 1

Expenses: $1,670,273 Revenue: $2,603,635

The Magic City Classic is an annual football game between Alabama State University and Alabama A&M University played at Legion Field in Birmingham, AL. The revenue is comprised of sponsorships...

The Magic City Classic is an annual football game between Alabama State University and Alabama A&M University played at Legion Field in Birmingham, AL. The revenue is comprised of sponsorships, grants and ticket sales. The expenses are comprised mainly of the distribution to the schools, staff, operational, marketing, and ambassador entertainment fees.

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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 $681,060

Program Service Revenue $2,603,635

Investment Income $0

Other Revenue $0

TOTAL REVENUE $3,284,695

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,670,273

Other Expenses $3,283,026

TOTAL EXPENSES $3,283,026

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,284,695	$5,127,006	-0.4%
Expenses	$3,283,026	$4,936,297	-0.3%
Net Income	$1,669	$190,709	-1.0%

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

N/A

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
LARRY THORNTON	DIRECTOR	4	Officer	$0	$0	$0
NICHELLE WILLIAMS	BOARD CHAIR	4	Officer	$0	$0	$0
NICK SELLERS	DIRECTOR	4	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
2023	$3,284,695	$3,283,026	$280,274	$1,669
2022	$5,127,006	$4,936,297	$1,056,886	$190,709
2021	$5,878,430	$5,344,097	$494,111	$534,333
2020	$512,038	$890,959	$253,477	$-378,921
2019	$4,364,621	$4,278,434	$249,607	$86,187
2018	$3,785,167	$3,993,892	$163,240	$-208,725