FRIDAY HARBOR ATHLETIC 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

1990

Legal Domicile

Principal Officer

STEPHEN JOHNSON

Phone

3603784851

Tax Period

2018-01-01 to 2018-12-31

FRIDAY HARBOR ATHLETIC ASSOCIATION, founded in 1990, is a micro nonprofit in the Recreation & Sports sector that reported $90K in total revenue in fiscal year 2018. Revenue fell 89% from the prior year — a significant decline worth monitoring. Expenses of $154K exceeded revenue, resulting in a 72% operating deficit.

Mission

PROVIDE CHILDREN THE ABILITY TO COMPETE IN SPORTS WITH OTHER SCHOOLS AND LEAGUES. THESE SPORTS ARE NOT FUNDED THROUGH PUBLIC FUNDS.

Program Service Accomplishments

Program 1

Expenses: $154,100

PROVIDE CHILDREN THE ABILITY TO COMPETE IN SPORTS WITH OTHER SCHOOLS AND LEAGUES.

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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 (2018)

Revenue Breakdown

Contributions & Grants $51,055

Program Service Revenue $38,753

Investment Income $30

Other Revenue $0

TOTAL REVENUE $89,838

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $154,100

Other Expenses $154,100

TOTAL EXPENSES $154,100

Year-over-Year Comparison

	2018	2017	Change
Revenue	$89,838	$821,477	-0.9%
Expenses	$154,100	$245,016	-0.4%
Net Income	$-64,262	$576,461	-1.1%

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
STEPHEN JOHNSON	PRESIDENT	10.00	Officer Director	$0	$0	$0
KASEY ANDERSON	VICE PRESIDE	10.00	Officer Director	$0	$0	$0
LEAH LAWSON	SECRETARY	1.00	Officer Director	$0	$0	$0
BETHANY BERRY	TREASURER	10.00	Officer Director	$0	$0	$0
THERESA CHEVALIER	CHAIRMAN	1.00	Officer	$0	$0	$0
SHAWN KLEINE	CHAIRMAN	10.00	Officer	$0	$0	$0
JESSICA BRIGGS	CHAIRMAN	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
2018	$89,838	$154,100	$3,938,773	$-64,262