SMALL FRIENDS ON NANTUCKET INC (EIN 043001787) - 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

1988

Legal Domicile

Principal Officer

HEIDI FEE

Phone

5082284730

Tax Period

2024-01-01 to 2024-12-31

SMALL FRIENDS ON NANTUCKET INC, founded in 1988, is a community nonprofit in the Human Services sector that reported $1.2M in total revenue in fiscal year 2024. Expenses of $1.4M exceeded revenue, resulting in a 18% operating deficit.

Mission

DAY CARE PROVIDER FOR CHILDREN

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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 $394,571

Program Service Revenue $756,098

Investment Income $32,793

Other Revenue $-6,176

TOTAL REVENUE $1,177,286

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,094,166

Fundraising Expenses $89,347

Program Expenses $1,152,987

Other Expenses $300,042

TOTAL EXPENSES $1,394,208

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,177,286	$1,217,234	0.0%
Expenses	$1,394,208	$1,323,072	+0.1%
Net Income	$-216,922	$-105,838	+1.0%

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

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

$115,693

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICKOLE TARA	PRESIDENT	3.00	Officer Director	$0	$0	$0
SARAH MORNEAU	SECRETARY	3.00	Officer Director	$0	$0	$0
ALLISON G LANAGAN	TREASURER	3.00	Officer Director	$0	$0	$0
ELIZABETH W WINSHIP	PRESIDENT EMERITUS	3.00	Director	$0	$0	$0
ALEXANDRA CASHION	DIRECTOR	3.00	Director	$0	$0	$0
RANDI HERRICK	DIRECTOR	3.00	Director	$0	$0	$0
SARAH HOLMES	DIRECTOR	0.00	Director	$0	$0	$0
HEIDI FEE	EXECUTIVE DIRECTOR	40.00	Officer	$115,693	$0	$115,693

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
2024	$1,177,286	$1,394,208	$3,462,692	$-216,922
2023	$1,217,234	$1,323,072	$3,716,581	$-105,838
2022	$1,314,130	$1,038,181	$3,818,587	$275,949
2021	$1,389,852	$904,518	$3,537,366	$485,334
2020	$840,784	$899,738	$3,237,329	$-58,954
2019	$1,271,894	$1,316,994	$2,975,530	$-45,100
2018	$1,130,229	$1,319,027	$3,064,769	$-188,798

SMALL FRIENDS ON NANTUCKET INC