ASHEVILLE SKATE FOUNDATION (EIN 834620271) - 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

2023

Legal Domicile

Principal Officer

ROBERT SEBRELL

Phone

7045621003

Tax Period

2024-01-01 to 2024-12-31

ASHEVILLE SKATE FOUNDATION, founded in 2023, is a micro nonprofit in the Recreation & Sports sector that reported $62K in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $18K, a strong 29% operating margin.

Mission

Asheville Skate Foundation (ASF) is the organization that creates, maintains and preserves public, DIY, and community space at The Foundy, the skateable sculpture park located in the heart of the River Arts District in Asheville, NC. Through grassroots efforts,

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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 (2024)

Revenue Breakdown

Contributions & Grants $61,702

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $61,702

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $25,880

Program Expenses $17,744

Other Expenses $44,000

TOTAL EXPENSES $44,000

Year-over-Year Comparison

	2024	2023	Change
Revenue	$61,702	$81,804	-0.2%
Expenses	$44,000	$34,841	+0.3%
Net Income	$17,702	$46,963	-0.6%

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	Role	Reportable Comp	Other Comp	Total
ROBERT SEBRELL	PRESIDENT	Officer	$0	$0	$0
EMERICK VAN OSDAL	VICE PRESIDENT	Officer Key Emp	$0	$0	$0
ERIC CHESLAK	TREASURER	Officer Key Emp	$0	$0	$0
JOSHUA NIVEN	SECRETARY	Officer Key Emp	$0	$0	$0
MICHAEL DRISKILL	PROJECT MANAGER	Officer Key Emp	$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	$61,702	$44,000	$88,754	$17,702
2023	$81,804	$34,841	$71,052	$46,963

ASHEVILLE SKATE FOUNDATION