OGHS ATHLETIC BOOSTER CLUB 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

2017

Legal Domicile

Principal Officer

KEVIN SWAIM

Tax Period

2020-01-01 to 2020-12-31

OGHS ATHLETIC BOOSTER CLUB INC, founded in 2017, is a micro nonprofit in the Education sector that reported $14K in total revenue in fiscal year 2020. Revenue fell 80% from the prior year — a significant decline worth monitoring. Expenses of $18K exceeded revenue, resulting in a 25% operating deficit.

Mission

HIGH SCHOOL ATHLETIC BOOSTER CLUB. PROVIDE EQUIPMENT, TRANSPORTATION, MEALS AND OTHER SUPPORT TO ATHLETIC PROGRAM.

Program Service Accomplishments

Program 1

Expenses: $17,765 Revenue: $7,499

VIDEO SERVICES, STORAGE TRAILER, DIRT AND SEEDING, VAULT POLE, FENCE REPAIR.

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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 (2020)

Revenue Breakdown

Contributions & Grants $975

Program Service Revenue $7,499

Investment Income $0

Other Revenue $5,716

TOTAL REVENUE $14,190

Expense Breakdown

Grants Paid $11,548

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $17,765

Other Expenses $6,217

TOTAL EXPENSES $17,765

Year-over-Year Comparison

	2020	2019	Change
Revenue	$14,190	$71,625	-0.8%
Expenses	$17,765	$95,104	-0.8%
Net Income	$-3,575	$-23,479	-0.8%

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

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
AMY CROMER	BOARD MEMBER	3.00	Director	$0	$0	$0
CHARLES CROWDER	BOARD MEMBER	3.00	Director	$0	$0	$0
EDDIE LONGBOTTOM	BOARD MEMBER	3.00	Director	$0	$0	$0
GINNEY MABEY	BOARD MEMBER	3.00	Director	$0	$0	$0
JONATHAN RAY	BOARD MEMBER	3.00	Director	$0	$0	$0
MICHELLE ROBERTSON	BOARD MEMBER	3.00	Director	$0	$0	$0
AMBER WILLIARD	BOARD MEMBER	3.00	Director	$0	$0	$0
CHRIS DILUZIO	VP	3.00	Officer	$0	$0	$0
DWIGHT FREEMAN	CO PRESIDENT	3.00	Officer	$0	$0	$0
STAN SMITH	ATHLETIC DIR	3.00	Officer	$0	$0	$0
KEVIN SWAIM	CO PRESIDENT	3.00	Officer	$0	$0	$0
JUDY VAUGHN	TREASURER	3.00	Officer	$0	$0	$0
CHERIE WHITE	SECRETARY	3.00	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	No data	No data	No data	No data
2020	$14,190	$17,765	$14,808	$-3,575
2019	$71,625	$95,104	$18,383	$-23,479
2018	$62,728	$32,609	$41,862	$30,119