MASSACHUSETTS RECREATION AND PARK ASSOCI (EIN 042644992) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

KATIE DUPONT

Phone

3513451278

Tax Period

2024-07-01 to 2025-06-30

MASSACHUSETTS RECREATION AND PARK ASSOCI, founded in 1978, is a small nonprofit in the Community Improvement sector that reported $271K in total revenue in fiscal year 2024. Revenue surged 76% from the prior year, signaling strong growth momentum. Expenses of $259K left a modest 4% surplus.

Mission

THE ORGANIZATION IS DEDICATED TO THE PROMOTION, ADVANCEMENT, DEVELOPMENT AND IMPROVEMENT OF ALL RECREATION AND PARK SERVICES WITHIN MASSACHUSETTS. THE ORGANIZATION IS COMPRISED OF PROFESSIONALS REPRESENTING COMMUNITY, THERAPEUTIC, STUDENT, PRIVATE, NON-PROFIT, COMMERCIAL, ARMED SERVICES, COMMISSIONS AND BOARDS AND LAY PERSONS IN THE FIELD OF PARKS AND RECREATION SERVICES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $69,072

Program Service Revenue $201,438

Investment Income $5

Other Revenue $805

TOTAL REVENUE $271,320

Expense Breakdown

Grants Paid $1,750

Salaries & Benefits $76,250

Fundraising Expenses $0

Program Expenses $196,625

Other Expenses $181,134

TOTAL EXPENSES $259,134

Year-over-Year Comparison

	2024	2023	Change
Revenue	$271,320	$153,745	+0.8%
Expenses	$259,134	$142,891	+0.8%
Net Income	$12,186	$10,854	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$70,270

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELAINE PRUE	PRESIDENT & DIRECTOR	5.00	Officer Director	$0	$0	$0
STACEY MULROY	DIRECTOR	2.00	Director	$0	$0	$0
NICK CAMPION	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTINE DEAN	VICE PRESIDENT & DIRECTOR	2.00	Officer Director	$0	$0	$0
ALLIE LANE	SECRETARY & DIRECTOR	2.00	Officer Director	$0	$0	$0
TIM DAVIS	TREASURER & DIRECTOR	2.00	Officer Director	$0	$0	$0
KEVIN BAILEY	DIRECTOR	2.00	Director	$0	$0	$0
JOE KAZANJIAN	DIRECTOR	2.00	Director	$0	$0	$0
DAVID KULIS	DIRECTOR	2.00	Director	$0	$0	$0
ALICIA DAY	DIRECTOR	2.00	Director	$0	$0	$0
JACQUI CONLEY	DIRECTOR	2.00	Director	$0	$0	$0
ANTHONY TOLSON	DIRECTOR	2.00	Director	$0	$0	$0
SHARON LOCKE	DIRECTOR	2.00	Director	$0	$0	$0
TIM MICHALSKI	DIRECTOR	2.00	Director	$0	$0	$0
MARK GHILONI	DIRECTOR	2.00	Director	$0	$0	$0
KATE DEANGELIS	DIRECTOR	2.00	Director	$0	$0	$0
KATIE DUPONT	EXECUTIVE DIRECTOR	30.00	Officer	$70,270	$0	$70,270

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$271,320	$259,134	$103,613	$12,186

MASSACHUSETTS RECREATION AND PARK ASSOCI