NATIONAL GYMNASTICS ASSOCIATION

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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

2020

Legal Domicile

Principal Officer

KAYE PINKOWSKI

Phone

3177940642

Tax Period

2022-07-01 to 2023-06-30

NATIONAL GYMNASTICS ASSOCIATION, founded in 2020, is a community nonprofit in the Recreation & Sports sector that reported $1.5M in total revenue in fiscal year 2022. Revenue surged 94% from the prior year, signaling strong growth momentum. The organization ran a surplus of $455K, a strong 31% operating margin.

Mission

TO ENCOURAGE PHYSICAL EXERCISE AND GOOD CITIZENSHIP FOR BOYS AND GIRLS AGED 5-18 WHO ARE INTERESTED IN THE SPORT OF GYMNASTICS

Program Service Accomplishments

Program 1

Expenses: $746,987

ENCOURAGING PHYSICAL EXERCISE AND GOOD CITIZENSHIP FOR BOYS AND GIRLS AGES 5-18 BY PROVIDING GYMNASTICS TRAINING, INSTRUCTION, AND COMPETITION

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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 (2022)

Revenue Breakdown

Contributions & Grants $1,486,256

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,486,256

Expense Breakdown

Grants Paid $0

Salaries & Benefits $262,441

Fundraising Expenses $0

Program Expenses $746,987

Other Expenses $768,753

TOTAL EXPENSES $1,031,194

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,486,256	$765,401	+0.9%
Expenses	$1,031,194	$649,056	+0.6%
Net Income	$455,062	$116,345	+2.9%

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

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
KAYE PINDOWSKI	CHAIRPERSON	20.00	Officer Director	$0	$0	$0
LINDA BARCLAY	CEO	20.00	Officer Director	$0	$0	$0
PAULA BUCKHAULTER	MEMBER	2.00	Director	$0	$0	$0
JAN HEISE	MEMBER	2.00	Director	$0	$0	$0
PAULA HERZ	MEMBER	2.00	Director	$0	$0	$0
KYTRA HUNTER	MEMBER	2.00	Director	$0	$0	$0
KEVIN KEMP	MEMBER	2.00	Director	$0	$0	$0
MAGGIE NICHOLS	MEMBER	2.00	Director	$0	$0	$0
BILL STROM	MEMBER	2.00	Director	$0	$0	$0
HEATHER WHITAKER	MEMBER	2.00	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
2023	$1,486,256	$1,031,194	$545,088	$455,062
2022	$765,401	$649,056	$200,172	$116,345
2021	$320,250	$210,741	$112,009	$109,509