TOP FLIGHT ELITE (EIN 900802029) - Form 990 Financial Analysis & Trantor Score

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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

2016

Legal Domicile

Principal Officer

CHRISTOPER MCSWAIN

Phone

4088078849

Tax Period

2024-09-01 to 2025-08-31

TOP FLIGHT ELITE, founded in 2016, is a small nonprofit in the Recreation & Sports sector that reported $449K in total revenue in fiscal year 2024. Expenses of $412K left a modest 8% surplus.

Mission

THE MISSION OF THE TOP FLIGHT ELITE IS TO TEACH LIFE LESSONS THROUGH THE GAME OF BASKETBALL. WE ARE DEDICATED TO THE PRINCIPLE THAT SUCCESS IS NOT GIVEN, BUT EARNED THROUGH HARD WORK, DEDICATION AND FOCUS. WE WANT TO USE THE GAME OF BASKETBALL AS AN INSTRUMENT TO TEACH LIFE SKILLS TO YOUTH INTERESTED IN PURSUING BASKETBALL AS A MEANS TO EARNING A COLLEGE DEGREE.

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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 $449,296

Investment Income $0

Other Revenue $0

TOTAL REVENUE $449,296

Expense Breakdown

Grants Paid $0

Salaries & Benefits $187,913

Fundraising Expenses $0

Program Expenses $384,573

Other Expenses $224,425

TOTAL EXPENSES $412,338

Year-over-Year Comparison

	2024	2023	Change
Revenue	$449,296	$435,214	+0.0%
Expenses	$412,338	$451,318	-0.1%
Net Income	$36,958	$-16,104	-3.3%

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

$73,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN GILES	VICE PRESIDE	20.00	Officer	$32,000	$0	$32,000
CHRISTOPER MCSWAIN	CEO	25.00	Officer	$32,000	$0	$32,000
JULIA R ALLENDER	COO	15.00	Officer	$9,000	$0	$9,000

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	$449,296	$412,338	$66,976	$36,958
2024	$435,214	$451,318	$30,018	$-16,104
2023	$350,614	$367,120	$46,122	$-16,506
2022	$399,267	$378,894	$62,628	$20,373
2021	$224,979	$225,733	$42,255	$-754
2020	$184,152	$257,466	$64,879	$-73,314

TOP FLIGHT ELITE