ALBUQUERQUE PUBLIC SCHOOLS SPORTS … - Form 990 Financial Data

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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

1997

Legal Domicile

Principal Officer

MICHAEL ARMIJO

Phone

5058841202

Tax Period

2019-04-01 to 2020-03-31

ALBUQUERQUE PUBLIC SCHOOLS SPORTS FUND, founded in 1997, is a micro nonprofit that reported $2 in total revenue in fiscal year 2019. Expenses of $439 exceeded revenue, resulting in a 21850% operating deficit.

Mission

TO PROVIDE FUNDS TO THE ALBUQUERQUE PUBLIC SCHOOLS THROUGH THEIR APS FOUNDATION AND DIRECTLY TO MIDDLE SCHOOLS AND HIGH SCHOOLS TO AUGMENT MIDDLE AND HIGH SCHOOL ORGANIZED SPORTS PROGRAMS THAT ARE UNFUNDED OR UNDERFUNDED BY THE ALBUQUERQUE PUBLIC SCHOOL DISTRICT. TO PROVIDE FUNDING THROUGH THE APS FOUNDATION AND DIRECTLY TO MIDDLE SCHOOLS AND HIGH SCHOOLS TO FUND MIDDLE SCHOOL INTRAMURAL AND NO-CUT SPORTS AND HIGH SCHOOL SPORTS AND CHEERLEADING.

Program Service Accomplishments

Program 1

ALBUQUERQUE PUBLIC SCHOOLS SPORTS FUND DID NOT RECEIVE OR MAKE ANY CONTRIBUTIONS IN THE TAX YEAR, HOWEVER THE BOARD IS CURRENTLY EVALUATING DIFFERENT PROGRAMS TO MAKE FUTURE CONTRIBUTIONS.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $2

Other Revenue $0

TOTAL REVENUE $2

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $439

TOTAL EXPENSES $439

Year-over-Year Comparison

	2019	2018	Change
Revenue	$2	$2	N/A
Expenses	$439	$258	+0.7%
Net Income	$-437	$-256	+0.7%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL ARMIJO	PRESIDENT	0.50	Officer Director	$0	$0	$0
CHRIS GIBBON	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
NANCY LAFOREST	SECRETARY	1.00	Officer Director	$0	$0	$0
CHRISTOPHER RITCHIE	TREASURER	2.00	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
2020	$2	$439	No data	$-437
2019	$2	$258	$20,401	$-256
2018	No data	$1,160	$20,657	No data

ALBUQUERQUE PUBLIC SCHOOLS SPORTS FUND