Central Virginia Volleyball Officials Association (EIN 842668575) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2019

Legal Domicile

Phone

8043063697

Tax Period

2025-01-01 to 2025-12-31

Central Virginia Volleyball Officials Association, founded in 2019, is a small nonprofit in the Recreation & Sports sector that reported $355K in total revenue in fiscal year 2021.

Mission

Officiating volleyball matches

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $417,523

Investment Income $0

Other Revenue $0

TOTAL REVENUE $417,523

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $415,734

Other Expenses $415,734

TOTAL EXPENSES $415,734

Year-over-Year Comparison

	2025	2024	Change
Revenue	$417,523	N/A	N/A
Expenses	$415,734	N/A	N/A
Net Income	$1,789	N/A	N/A

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

N/A

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
Welton Gilman	Treasurer	Officer	$0	$0	$0
Bruce Frye	Vice President	Officer	$0	$0	$0
Hank Hartz	Commissioner	Officer	$0	$0	$0
Bob Gualiardo	President	Officer	$0	$0	$0
David Bassler	Secretary	Officer	$0	$0	$0
Andy Crane	Director	Officer	$0	$0	$0
Ellen Mooradian	Director	Officer	$0	$0	$0
Randall Clary	Director	Officer	$0	$0	$0
Frederick Helm	Director	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
2025	$417,523	$415,734	$24,711	$1,789
2024	$381,863	$380,899	$22,922	$964
2024	$381,863	$380,899	$22,922	$964
2023	$332,302	$332,078	$21,958	$224
2022	$320,887	$323,042	$21,734	$-2,155
2021	$354,652	$346,339	$23,889	$8,313

Central Virginia Volleyball Officials Association