Boise Racquet & Swim Club (EIN 820277453) - 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

1967

Legal Domicile

Principal Officer

Russell Moorhead

Phone

2083761052

Tax Period

2023-01-01 to 2023-12-31

Boise Racquet & Swim Club, founded in 1967, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $404K, a strong 15% operating margin.

Mission

To promote athletics and fitness by providing recreational and social facilities to members.

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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 $0

Program Service Revenue $2,564,215

Investment Income $1,042

Other Revenue $67,997

TOTAL REVENUE $2,633,254

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,518,916

Fundraising Expenses $0

Other Expenses $709,879

TOTAL EXPENSES $2,228,795

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,633,254	$2,347,406	+0.1%
Expenses	$2,228,795	$2,147,442	+0.0%
Net Income	$404,459	$199,964	+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

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

$108,599

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Russell Moorhead	President	1.00	Officer Director	$0	$0	$0
Gail Northness	Vice President	1.00	Officer Director	$0	$0	$0
Jarrett Rummel	Treasurer	1.00	Officer Director	$0	$0	$0
Tyler Neil	Secretary	1.00	Officer Director	$0	$0	$0
Jeff Wood	Director	0.50	Director	$0	$0	$0
Rosa Carnot	Director	0.50	Director	$0	$0	$0
Jeff Roth	Director	0.50	Director	$0	$0	$0
Mary Arve	Director	0.50	Director	$0	$0	$0
Bob Firpo	Director	0.50	Director	$0	$0	$0
Tony Hunt	Director	0.50	Director	$0	$0	$0
Ricky Roby	Director	0.50	Director	$0	$0	$0
Tab Roper	General Manager	40.00	Officer	$83,464	$25,135	$108,599

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	$2,633,254	$2,228,795	$2,648,744	$404,459
2022	$2,347,406	$2,147,442	$2,564,432	$199,964
2021	$2,086,508	$1,846,961	$2,473,102	$239,547
2020	$1,739,727	$1,591,134	$2,363,840	$148,593
2019	$1,870,829	$1,672,664	$2,301,297	$198,165
2018	$1,778,663	$1,707,566	$2,228,963	$71,097

Boise Racquet & Swim Club