Foothills 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

1994

Legal Domicile

Principal Officer

Cody Morales

Phone

4808383277

Tax Period

2024-07-01 to 2025-06-30

Foothills Gymnastics Association, founded in 1994, is a small nonprofit in the Recreation & Sports sector that reported $386K in total revenue in fiscal year 2024.

Mission

promoting competitive gymnastics for girls under USA Gymnastics rules by providing support and competition expenses for athletes

Program Service Accomplishments

Program 1

Expenses: $384,214

provided competition expenses for girls in gymnastics

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $385,044

Investment Income $636

Other Revenue $0

TOTAL REVENUE $385,680

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $384,214

Other Expenses $384,214

TOTAL EXPENSES $384,214

Year-over-Year Comparison

	2024	2023	Change
Revenue	$385,680	$395,344	0.0%
Expenses	$384,214	$382,244	+0.0%
Net Income	$1,466	$13,100	-0.9%

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

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
Rachel Glick	Vice President	5.00	Officer	$0	$0	$0
Melanie Riecken	Vice President	5.00	Officer	$0	$0	$0
Sarah Contreas	Vice President	5.00	Officer	$0	$0	$0
Sylvia Dory	Secretary	5.00	Officer	$0	$0	$0
Lisa Spini	Director	5.00	Officer	$0	$0	$0
Cody Morales	President	5.00	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	$385,680	$384,214	$203,274	$1,466
2024	$395,344	$382,244	$201,808	$13,100
2023	$428,442	$467,191	$188,708	$-38,749
2022	$324,884	$250,880	$227,457	$74,004
2021	$251,808	$220,998	$153,453	$30,810
2019	$238,386	$286,841	$124,350	$-48,455