OPELIKA PICKLEBALL CLUB

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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

2021

Legal Domicile

Principal Officer

HAL HUGULEY

Phone

6145546705

Tax Period

2025-01-01 to 2025-12-31

OPELIKA PICKLEBALL CLUB, founded in 2021, is a small nonprofit in the Recreation & Sports sector that reported $136K in total revenue in fiscal year 2025. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $129K left a modest 5% surplus.

Mission

THE OPELIKA PICKLEBALL CLUB IS ORGANIZED FOR CHARITABLE, EDUCATIONAL, AND RECREATIONAL PURPOSES, ALONG WITH PROVIDING SOCIAL ACTIVITIES FOR ITS MEMBERSHIP. IT ENCOURAGES PARTICPATION IN ITS PROGRAMS, TOURNAMENTS, AND OTHER ACTIVITIES IN ORDER TO DEVELOP PICKLEBALL IN OPELIKA AND THE SURROUNDING AREAS.

Program Service Accomplishments

Program 1

Expenses: $128,656 Revenue: $126,265

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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 (2025)

Revenue Breakdown

Contributions & Grants $9,504

Program Service Revenue $126,265

Investment Income $0

Other Revenue $0

TOTAL REVENUE $135,769

Expense Breakdown

Grants Paid $50,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $128,656

Other Expenses $78,656

TOTAL EXPENSES $128,656

Year-over-Year Comparison

	2025	2024	Change
Revenue	$135,769	$229,523	-0.4%
Expenses	$128,656	$221,308	-0.4%
Net Income	$7,113	$8,215	-0.1%

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
JIM YOUNG	PRESIDENT	1.00	Officer Director	$0	$0	$0
MARY DEVRIES	TREASURER	1.00	Officer Director	$0	$0	$0
DONNA ANGARANO	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STARR MILLER	SECRETARY	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	$135,769	$128,656	$62,435	$7,113
2024	$229,523	$221,308	$55,319	$8,215