Top of the Podium Inc

What it says it does

“The organization is a virginia, non-stock corporation dedicated to promoting, educating and training athletes in amateur wrestling. The sport of wrestling benefits participants in a number of ways by promoting healthy exercise, boosting self-esteem and confidence, and teaching important life lessons about character, sportsmanship, discipline, hard work, persistence, respect for authority, and...”From the organization's Form 990-EZ for the year ending Jun 2024, as written (including spelling); all-capital text shown in normal capitalization.

Top of the Podium Inc finances

From the annual returns the group files with the IRS (Form 990, or the shorter Form 990-EZ for smaller groups), 2 filed years. Net assets are what it owns minus what it owes; management and general is office, admin and insurance cost. A dash means not reported (the short form does not ask for employees or volunteers). Each figure links to that year's return. A year is left out when no return is in the IRS e-file data; that does not mean the group was inactive.

Where the money goes, year ending Jun 2024

• Programs $42,874 (90% of $47,842)

Small groups file the shorter Form 990-EZ, which reports program spending but not the management and fundraising split.

Where the money comes from, year ending Jun 2024

• Gifts and grants $68,250 (86%)
• Program fees $10,845 (14%)
• Investment income $0 (0%)
• Other -$1,823

Other is negative: the filing nets losses, for example on events or investments, against income. Percentages use only the positive sources and are rounded, so they may not add to 100.

Revenue trend: Shrinking. Revenue went from $125,480 (year ending Jun 2023) to $77,272 (Jun 2024), about -38% a year.

Growth label: we compare total revenue on the oldest and the newest return shown above. Growing means revenue rose by more than 10% a year on average, Shrinking means it fell by more than 10% a year, and Steady means a change between -10% and +10% a year. The rate is the compounded yearly average between the two returns, so it hides ups and downs in between (see the table). We only label groups with returns at least a year apart and at least $5,000 of revenue on the oldest one. This is our own calculation, not an IRS rating or a judgment of quality.

Source: IRS Form 990 Series Downloads (the returns open on ProPublica Nonprofit Explorer, which republishes the IRS files). Figures are as the organization filed them. Texas nonprofit.

How it compares

The only recreation and clubs nonprofit in Dayton in our directory.

Size: revenue of $77,272 is higher than roughly 20 to 30% of the 100 recreation and club nonprofits in Texas that report revenue to the IRS (the city count above also includes groups with none). The median is $169,147.

Our analysis of the IRS Business Master File (posted October 13, 2026), using each group's latest reported revenue. Groups are sorted by revenue and split into ten equal bands, using all Texas groups of this type (Recreation and clubs, which covers several IRS activity codes). Size only, not a rating.

Around Dayton and its county

Liberty County, Texas: the Census Bureau estimates about 35,266 children under 18 (July 1, 2024). This directory lists 37 youth and community nonprofits with a mailing ZIP code in the county, about 1.0 per 1,000 children. The count includes PTAs, arts and day care groups, so it is not a measure of places for kids.

This group's ZIP code is matched to the county that holds most of its area, so counts are approximate. County figures come from the Census Bureau's Vintage 2024 population estimates.

Licensed programs in Dayton

4 licensed child care centers are in state licensing records and listed in the BackPR finder. The examples below are not related to this organization.

Texas background check rules for youth programs · How BackPR works for recreation and club nonprofits

Free forms for recreation and club nonprofits