EMERALD KIDSPORTS (EIN 930472773) - 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

1987

Legal Domicile

Principal Officer

BEV SMITH

Phone

5416832374

Tax Period

2024-08-01 to 2025-07-31

EMERALD KIDSPORTS, founded in 1987, is a community nonprofit in the Recreation & Sports sector that reported $2.3M in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year.

Mission

PROVIDE TEAM SPORT OPPORTUNITIES FOR CHILDREN AGES KINDERGARTEN TO 8TH GRADE WITH THE INCLUSIVE MISSION THAT "ALL KIDS PLAY"

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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 $598,305

Program Service Revenue $1,453,814

Investment Income $33,270

Other Revenue $170,750

TOTAL REVENUE $2,256,139

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,332,023

Fundraising Expenses $196,420

Program Expenses $1,635,866

Other Expenses $927,551

TOTAL EXPENSES $2,259,574

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,256,139	$2,524,494	-0.1%
Expenses	$2,259,574	$2,156,753	+0.0%
Net Income	$-3,435	$367,741	-1.0%

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

Volunteers

1035

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

$110,888

Total Directors

$110,888

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BEV SMITH	EXECUTIVE DI	40.00	Officer Director	$98,834	$12,054	$110,888
KATY POLANSKY	PRESIDENT	2.00	Officer Director	$0	$0	$0
CHAD STEINHAUER	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
TREVOR BENTENSON	TREASURER	2.00	Officer Director	$0	$0	$0
MARI STRAND-CARY	SECRETARY	2.00	Officer Director	$0	$0	$0
ROB HARVEY	PAST PRESIDE	2.00	Director	$0	$0	$0
STEPHANIE SEUBERT	PAST PRESIDE	2.00	Director	$0	$0	$0
RON CRASILNECK	DIRECTOR	2.00	Director	$0	$0	$0
DAN ERTEL	DIRECTOR	2.00	Director	$0	$0	$0
JEFF PETRY	DIRECTOR	2.00	Director	$0	$0	$0
KEN JORGENSON	DIRECTOR	2.00	Director	$0	$0	$0
JANE YATES	DIRECTOR	2.00	Director	$0	$0	$0
ANDY BENNION	DIRECTOR	2.00	Director	$0	$0	$0
JENNIFER DUNCAN	DIRECTOR	2.00	Director	$0	$0	$0
LESLIE PELINKA	DIRECTOR	2.00	Director	$0	$0	$0
ENYO DZATA	DIRECTOR	2.00	Director	$0	$0	$0
SCOTT DAY	DIRECTOR	2.00	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	$2,256,139	$2,259,574	$3,271,067	$-3,435
2024	$2,524,494	$2,156,753	$3,205,426	$367,741
2023	$2,734,366	$2,129,804	$2,764,625	$604,562
2022	$2,330,129	$1,711,347	$2,195,682	$618,782
2021	$1,769,314	$1,107,773	$1,552,504	$661,541
2020	$1,336,449	$1,301,707	$779,429	$34,742
2019	$1,496,982	$1,470,332	$614,753	$26,650

EMERALD KIDSPORTS