PORTLAND KARTING ASSOCIATION (EIN 931314280) - 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

2001

Legal Domicile

Principal Officer

GUY CELESTRE

Phone

3602419066

Tax Period

2024-01-01 to 2024-12-31

PORTLAND KARTING ASSOCIATION, founded in 2001, is a small nonprofit in the Recreation & Sports sector that reported $203K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

Mission

SAFE KARTING PRACTICES

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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 $3,613

Program Service Revenue $193,479

Investment Income $4,828

Other Revenue $615

TOTAL REVENUE $202,535

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $208,295

Other Expenses $217,158

TOTAL EXPENSES $217,158

Year-over-Year Comparison

	2024	2023	Change
Revenue	$202,535	$214,529	-0.1%
Expenses	$217,158	$202,507	+0.1%
Net Income	$-14,623	$12,022	-2.2%

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

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
GUY CELESTRE	PRESIDENT	3.00	Officer Director	$0	$0	$0
JAMES FRANCIS	CO PRESIDENT	2.00	Officer Director	$0	$0	$0
ADAM ANSTEH	ROAD RACE VP	3.00	Officer Director	$0	$0	$0
DARREN DILLEY	SPRINT VP	3.00	Officer Director	$0	$0	$0
ANN HARLOW	TREASURER	3.00	Officer Director	$0	$0	$0
JOE FILIPANKO	DIRECTOR	2.00	Director	$0	$0	$0
DON HOLMBOE	DIRECTOR	2.00	Director	$0	$0	$0
TROY SCHULZ	DIRECTOR	1.00	Director	$0	$0	$0
LEILANI FILIPANKO	SECRETARY	1.00	Officer 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	$202,535	$217,158	$146,398	$-14,623
2023	$214,529	$202,507	$161,021	$12,022
2022	$231,011	$173,176	$148,999	$57,835

PORTLAND KARTING ASSOCIATION