BORLESKE STADIUM 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

1992

Legal Domicile

Principal Officer

ANDY COLEMAN

Phone

5095273000

Tax Period

2024-01-01 to 2024-12-31

BORLESKE STADIUM ASSOCIATION, founded in 1992, is a small nonprofit that reported $165K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $233K exceeded revenue, resulting in a 41% operating deficit.

Mission

OPERATION OF BORLESKE STADIUM AND GROUNDS FOR THE COMMUNITY OF WALLA WALLA, THE WALLA WALLA SCHOOL DISTRICT AND WHITMAN COLLEGE.

Program Service Accomplishments

Program 1

Expenses: $228,383 Revenue: $13,800

OPERATION OF BORLESKE STADIUM AND GROUNDS FOR THE COMMUNITY OF WALLA WALLA, THE WALLA WALLA SCHOOL DISTRICT, AND WHITMAN COLLEGE.

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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 $147,500

Program Service Revenue $13,800

Investment Income $122

Other Revenue $3,530

TOTAL REVENUE $164,952

Expense Breakdown

Grants Paid $0

Salaries & Benefits $77,139

Fundraising Expenses $0

Program Expenses $228,383

Other Expenses $155,377

TOTAL EXPENSES $232,516

Year-over-Year Comparison

	2024	2023	Change
Revenue	$164,952	$256,190	-0.4%
Expenses	$232,516	$272,366	-0.1%
Net Income	$-67,564	$-16,176	+3.2%

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
ELIZABETH CHAMBERLIN	DIRECTOR	0.50	Director	$0	$0	$0
KIM CHANDLER	DIRECTOR	0.50	Director	$0	$0	$0
ANDY COLEMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
JEFF HAMRICK	VICE-PRESIDE	0.50	Officer Director	$0	$0	$0
PETER HARVEY	PRESIDENT	0.50	Officer Director	$0	$0	$0
JANETTE JEFFRIS	TREASURER	1.00	Officer Director	$0	$0	$0
WADE SMITH	DIRECTOR	0.50	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
2024	$164,952	$232,516	No data	$-67,564
2023	$256,190	$272,366	$484,774	$-16,176
2022	$256,019	$282,632	$501,845	$-26,613
2021	$244,383	$264,963	$528,938	$-20,580
2020	$243,246	$207,966	$550,455	$35,280
2019	$245,772	$270,200	$519,682	$-24,428
2018	$308,688	$302,594	$549,188	$6,094