WEST CENTRAL ACADEMY OF BASKETBALL (EIN 920403006) - 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

2022

Legal Domicile

Principal Officer

ALLAN CRONEN

Phone

3204342653

Tax Period

2025-01-01 to 2025-12-31

WEST CENTRAL ACADEMY OF BASKETBALL, founded in 2022, is a micro nonprofit in the Recreation & Sports sector that reported $23K in total revenue in fiscal year 2025. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $20K left a modest 13% surplus.

Mission

THE SPECIFIC OBJECTIVIES AND PURPOSES ARE TO PROMOTE AND SUPPORT AMATEUR ATHLETES IN THE SPORT OF BASKETBAL AND, EDUCATING ATHLETES, COACHES AND FANS ABOUT BASKETBALL.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $22,951

Investment Income $0

Other Revenue $0

TOTAL REVENUE $22,951

Expense Breakdown

Grants Paid $3,750

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,951

Other Expenses $16,151

TOTAL EXPENSES $19,901

Year-over-Year Comparison

	2025	2024	Change
Revenue	$22,951	$39,810	-0.4%
Expenses	$19,901	$40,001	-0.5%
Net Income	$3,050	$-191	-17.0%

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
ALLAN CRONEN	PRESIDENT	008.00	Director	$0	$0	$0
JOSHUA MULDER	VICE PRESIDENT	008.00	Director	$0	$0	$0
LEE TOLLEFSRUD	SECRETARY/TREASURER	008.00	Director	$0	$0	$0
MATTHEW REINERTSON	DIRECTOR	008.00	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
2025	$22,951	$19,901	$3,247	$3,050
2024	$39,810	$40,001	$196	$-191
2023	$25,728	$26,107	$387	$-379
2022	$1,902	$1,136	$766	$766

WEST CENTRAL ACADEMY OF BASKETBALL