NATIONAL SCHOLASTIC SURFING ASSOCIATION (EIN 953298254) - 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

1978

Legal Domicile

Phone

7149067440

Tax Period

2024-01-01 to 2024-12-31

NATIONAL SCHOLASTIC SURFING ASSOCIATION, founded in 1978, is a small nonprofit that reported $766K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year.

Mission

ORGANIZE, PUBLICIZE AND MANAGE STUDENTS OF ALL AGES, COMPETITION AND RELATED EVENTS AND AWARD PRIZES AND SCHOLARSHIPS.

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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 $765,524

Program Service Revenue $0

Investment Income $55

Other Revenue $0

TOTAL REVENUE $765,579

Expense Breakdown

Grants Paid $0

Salaries & Benefits $266,162

Fundraising Expenses $0

Program Expenses $594,793

Other Expenses $505,636

TOTAL EXPENSES $771,798

Year-over-Year Comparison

	2024	2023	Change
Revenue	$765,579	$847,983	-0.1%
Expenses	$771,798	$890,661	-0.1%
Net Income	$-6,219	$-42,678	-0.9%

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

N/A

Employees

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

$212,340

Total Directors

$212,340

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Janice Aragon	Executive Direc	40.00	Officer Director	$134,520	$0	$134,520
Gayline Clifford	Secty/Treasurer	40.00	Officer Director	$77,820	$0	$77,820
Joe Keenan	President	2.00	Officer Director	$0	$0	$0
Roberta Lee	Vice President	12.00	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	$765,579	$771,798	$611,573	$-6,219
2023	$847,983	$890,661	$617,792	$-42,678
2022	$942,980	$841,052	$660,470	$101,928
2021	$810,740	$688,823	$558,542	$121,917
2020	$277,131	$402,547	$440,621	$-125,416
2019	$658,363	$676,354	$562,041	$-17,991
2018	$664,919	$693,350	$582,538	$-28,431

NATIONAL SCHOLASTIC SURFING ASSOCIATION