US Table Tennis Association

Abstract

Purpose The 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/approach Archival 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. Findings On 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/implications By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial goals. Practical implications The paper suggests that national non-profit organizations can enhance their FP by focusing on both FE and FY. Originality/value The study utilized both FE and FY measures to evaluate the FPs – a major shortfall in similar studies.