SCHOOLS OVER STADIUMS (EIN 813378231) - 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

2016

Legal Domicile

Principal Officer

BRIAN LEE

Phone

7027337330

Tax Period

2023-09-01 to 2024-08-31

SCHOOLS OVER STADIUMS, founded in 2016, is a small nonprofit in the Education sector that reported $192K in total revenue in fiscal year 2023. Revenue surged 398% from the prior year, signaling strong growth momentum. Expenses of $224K exceeded revenue, resulting in a 17% operating deficit.

Mission

TO RAISE AWARENESS OF EDUCATOR ISSUES WITH SCHOOLS AND TO ADVOCATE AGAINST STATE FUNDING OF STADIUMS.

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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 $191,880

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $191,880

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $217,921

Other Expenses $223,586

TOTAL EXPENSES $223,586

Year-over-Year Comparison

	2023	2022	Change
Revenue	$191,880	$38,538	+4.0%
Expenses	$223,586	$1,026	+216.9%
Net Income	$-31,706	$37,512	-1.8%

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
DAWN ETCHEVERRY	PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRIS DALY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ANDREA DEMICHIELI	TREASURER/SE	1.00	Officer 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	No data	No data	No data	No data
2024	$191,880	$223,586	$5,788	$-31,706
2023	$38,538	$1,026	$37,512	$37,512
2022	No data	No data	No data	No data
2021	No data	No data	No data	No data
2020	No data	$3,867	No data	No data
2019	No data	$5,654	$3,867	No data
2018	No data	$239	$9,521	No data

SCHOOLS OVER STADIUMS