RECREATION CENTERS OF SUN CITY WEST INC (EIN 860374506) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

STEPHEN ERNO

Phone

6235446001

Tax Period

2024-07-01 to 2025-06-30

RECREATION CENTERS OF SUN CITY WEST INC, founded in 1979, is a mid-sized nonprofit that reported $36.1M in total revenue in fiscal year 2024. Expenses of $34.3M left a modest 5% surplus.

Mission

TO PROVIDE RECREATIONAL SERVICE/ACTIVITIES TO THE RESIDENTS OF SUN CITY WEST AND TO OPERATE AND MAINTAIN AND PRESERVE FACILITIES WHICH ENHANCE THE RECREATIONAL, SOCIAL AND LEISURE INTERESTS OF THE MEMBERS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $33,925,629

Investment Income $1,554,620

Other Revenue $657,540

TOTAL REVENUE $36,137,789

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,223,815

Fundraising Expenses $0

Program Expenses $30,853,189

Other Expenses $16,080,390

TOTAL EXPENSES $34,304,205

Year-over-Year Comparison

	2024	2023	Change
Revenue	$36,137,789	$35,774,707	+0.0%
Expenses	$34,304,205	$33,240,067	+0.0%
Net Income	$1,833,584	$2,534,640	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

598

Volunteers

275

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

$297,525

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACK LEARY	PRESIDENT	6.00	Officer Director	$0	$0	$0
RUDY GROM	VICE PRESIDENT	6.00	Officer Director	$0	$0	$0
CHRISTINE NOVELLO	TREASURER	6.00	Officer Director	$0	$0	$0
JOHN CHATTIN	SECRETARY	6.00	Officer Director	$0	$0	$0
DENNIS HORVATH	DIRECTOR	4.00	Director	$0	$0	$0
TIM HURLEY	DIRECTOR	4.00	Director	$0	$0	$0
JOLENE PIASKOWSKI	DIRECTOR	4.00	Director	$0	$0	$0
DICK RHODES	DIRECTOR	4.00	Director	$0	$0	$0
KAY WILLIAMS	DIRECTOR	4.00	Director	$0	$0	$0
KENNETH OLSON	GENERAL MANAGER (UNTIL 8/30/24)	40.00	Officer	$61,814	$640	$62,454
STEPHEN ERNO	GENERAL MANAGER (BEGAN 9/3/24)	40.00	Officer	$64,932	$13,258	$78,190
CLIFTON SWANN	CHIEF FINANCIAL OFFICER	40.00	Officer	$145,492	$11,389	$156,881
TODD PATTY	ENVIRONMENTAL SERVICES MANAGER	40.00	Highest	$135,596	$34,307	$169,903
KATHERINE OGRADY	GENERAL SERVICES OFFICER	40.00	Highest	$125,077	$34,797	$159,874
RUSSELL BOSTON	FACILITIES MANAGER	40.00	Highest	$128,186	$22,791	$150,977
DANIEL MAURER	SENIOR SUPERINTENDENT PROJECT COO	40.00	Highest	$114,178	$21,035	$135,213
KIRSTEN PETERSEN	HR DIRECTOR	40.00	Highest	$122,458	$30,113	$152,571

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	$36,137,789	$34,304,205	$103,693,715	$1,833,584
2024	$35,774,707	$33,240,067	$98,338,206	$2,534,640
2023	$37,361,907	$31,008,391	$94,921,880	$6,353,516
2022	$34,521,343	$28,434,458	$91,776,068	$6,086,885
2021	$30,539,060	$26,390,936	$90,574,642	$4,148,124
2020	$28,167,390	$25,817,753	$86,679,126	$2,349,637
2019	$28,925,372	$25,951,389	$81,299,478	$2,973,983
2018	$28,221,686	$25,121,742	$76,851,305	$3,099,944

RECREATION CENTERS OF SUN CITY WEST INC