The Birmingham Athletic Partnership

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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

2002

Legal Domicile

Phone

2052509006

Tax Period

2024-07-01 to 2025-06-30

The Birmingham Athletic Partnership, founded in 2002, is a small nonprofit in the Education sector that reported $474K in total revenue in fiscal year 2024. Revenue surged 58% from the prior year, signaling strong growth momentum. Expenses of $417K left a modest 12% surplus.

Mission

BAP serves as a resource to assist students in the City of Birmingham public middle and high school system by providing assistance with education, facilities, and equipment to ensure that students have the opportunity to excel in sports and related extra-curricular activities

Program Service Accomplishments

Program 1

Expenses: $229,999

Equipment purchases for athletic programs in City schools

Program 2

Expenses: $46,335

Tournaments/Travel teams expenses including team entry fees, student sponsorship, travel, meals for City student athletes

Program 3

Expenses: $37,462

Clinics for baseball, softball, football, track, basketball, volleyball, etc for high school teams to provide added instruction and generate student interest in programs. Fitness / Strenght...

Clinics for baseball, softball, football, track, basketball, volleyball, etc for high school teams to provide added instruction and generate student interest in programs. Fitness / Strenght Conditiion for all activites

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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 $470,802

Program Service Revenue $0

Investment Income $3,316

Other Revenue $0

TOTAL REVENUE $474,118

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,118

Fundraising Expenses $11,689

Program Expenses $371,384

Other Expenses $361,827

TOTAL EXPENSES $416,945

Year-over-Year Comparison

	2024	2023	Change
Revenue	$474,118	$300,283	+0.6%
Expenses	$416,945	$316,596	+0.3%
Net Income	$57,173	$-16,313	-4.5%

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

$6,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Scott Myers	Director	010.00	Director	$6,000	$0	$6,000
Toney Pugh	Executive Director	050.00	Director Key Emp Highest	$0	$0	$0
Edgar Welden	Director/President	002.50	Officer Director	$0	$0	$0
LeDon Jones	Director	001.00	Officer Director	$0	$0	$0
Fletcher Abele	Director	001.00	Director	$0	$0	$0
Carl Crosby	Director	001.00	Director	$0	$0	$0
Mary Gantt	Director	001.00	Director	$0	$0	$0
Bruce Pettway	Director	001.00	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
2025	$474,118	$416,945	$309,856	$57,173
2024	$300,283	$316,596	$257,075	$-16,313
2023	$278,700	$332,863	$288,237	$-54,163
2022	$252,562	$284,963	$351,094	$-32,401
2021	$270,447	$254,984	$388,762	$15,463
2020	$354,681	$279,102	$372,258	$75,579
2019	$200,080	$270,567	$285,680	$-70,487
2018	$304,221	$342,845	$330,782	$-38,624