Zhodnocení zdrojů financování neziskové sportovní organizace

Abstract

The bachelor's thesis focuses on the evaluation of funding sources of a non-profit sports organization, specifically the majorette club TOM Krokodyl Ostrava. This sports club is also a subsidiary association of the Association of Touristic Youth Clubs of the Czech Republic. The thesis examines the specifics of non-profit organizations and their financing, describes the history and characteristics of the majorette sport, which the sports club focuses on. The method of content analysis, interview, observation and monitoring was used in the work. A detailed analysis of the club's income and expenses over the eight years of its activity showed that the club is largely dependent on subsidies. Membership fees are the second most important source of income, but they alone cannot cover all expenses. The highest expenditure item for the club is the rental of gymnasiums, which has been increasing over the years. In 2021, the club began collecting funds in the form of donations from the general public, which is a small step towards independence from subsidy income. In terms of liquidity, the club has enough cash to cover short-term liabilities, but it is important to diversify income and approach new sponsors. Recommendations were proposed for more efficient operation of the club, which include, for example, organizational changes, promotion on social networks and active search for subsidy programs and sponsors. The implementation of the proposed recommendations should lead to the optimization of the financing and operation of the club and ensure its long-term stability.