USA Triathlon: A 2010–2015 case study of financial performance using effectiveness indicators and efficiency

Abstract

Purpose

The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) 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 average, the FP of the organization was positive ($2,100,591 net income per year), FE was moderate (66 percent increases in assets and revenues) and the FY was mixed (80 percent revenues spent on program services with an impressive return on asset of 14 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 objectives.

Practical implications

The results revealed that overall FP is a product of both FE and FY, making the study valuable to managers who are often faced with unreliable financial resources.

Originality/value

The study utilized both FE and FY measures to evaluate the FPs of UST – a major shortfall in similar studies.

Citation

Omondi-Ochieng, P. (2018), "USA Triathlon: A 2010–2015 case study of financial performance using effectiveness indicators and efficiency", International Journal of Productivity and Performance Management, Vol. 67 No. 7, pp. 1192-1213. https://doi.org/10.1108/IJPPM-09-2017-0240