US Table Tennis Association

Abstract

PurposeThe purpose of this paper is to examine the 2004-2015 financial performance (FP) of the national non-profit US Table Tennis Association using financial effectiveness (FE) indicators and financial efficiency (FY) ratios.Design/methodology/approachArchival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues while FY was examined by program services ratios and support services ratios.FindingsOn an average, the FP of the organization was poor ($6,475.00 net loss per year), FE was moderate (50 percent increases in assets and revenues), and the FY was poor (80 percent revenues spent on program services with a return on asset of 201.5 percent).Research limitations/implicationsBy using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial goals.Practical implicationsThe paper suggests that national non-profit organizations can enhance their FP by focusing on both FE and FY.Originality/valueThe study utilized both FE and FY measures to evaluate the FPs – a major shortfall in similar studies.