FRIENDS OF CAMBRIDGE ATHLETICS

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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

1999

Legal Domicile

Principal Officer

SUSANNE SWALLEY

Phone

6173355017

Tax Period

2023-07-01 to 2024-06-30

FRIENDS OF CAMBRIDGE ATHLETICS, founded in 1999, is a small nonprofit in the Education sector that reported $153K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. The organization ran a surplus of $29K, a strong 19% operating margin.

Mission

NONE

Program Service Accomplishments

Program 1

TO RAISE MONEY TO SUPPORT THE ATHLETIC PROGRAMS AT CAMBRIDGE RINDGE AND LATIN HIGH SCHOOL INCLUDING SUPPORTING GENDER EQUITY IN SCHOOL ATHLETICS.

Program 2

Expenses: $100,776

SUPPORT INDIVIDUAL HIGH SCHOOL ATHELETIC TEAM'S EFFORTS TO RAISE FUNDS FOR EQUIPMENT AND PROGRAMS NOT OTHERWISE FUNDED BY THE SCHOOL DISTRICT.

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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 (2023)

Revenue Breakdown

Contributions & Grants $147,031

Program Service Revenue $0

Investment Income $4,251

Other Revenue $2,009

TOTAL REVENUE $153,291

Expense Breakdown

Grants Paid $100,776

Salaries & Benefits $0

Fundraising Expenses $15,834

Program Expenses $100,776

Other Expenses $23,365

TOTAL EXPENSES $124,141

Year-over-Year Comparison

	2023	2022	Change
Revenue	$153,291	$170,768	-0.1%
Expenses	$124,141	$196,596	-0.4%
Net Income	$29,150	$-25,828	-2.1%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAIJA PRATT	PRESIDENT	1.00	Officer Director	$0	$0	$0
SUSANNE SWALLEY	TREASURER	1.00	Officer Director	$0	$0	$0
SARA ONTIVEROS	DIRECTOR	1.00	Director	$0	$0	$0
ANNE BONNEY	DIRECTOR	1.00	Director	$0	$0	$0
OLGA-LOUIZA TAGUE	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER RAPAPORT	DIRECTOR	1.00	Director	$0	$0	$0
KAREN SHAKMAN	DIRECTOR	1.00	Director	$0	$0	$0
NATE EMERTON	DIRECTOR	1.00	Director	$0	$0	$0
HYO-JIN KIM	DIRECTOR	1.00	Director	$0	$0	$0
BETTE COLUMBO	DIRECTOR	1.00	Director	$0	$0	$0

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	No data	No data	No data	No data
2024	$153,291	$124,141	$221,255	$29,150
2023	$170,768	$196,596	$192,100	$-25,828
2022	$228,474	$203,460	$217,928	$25,014
2021	$79,801	$153,801	$192,914	$-74,000
2020	$358,973	$250,877	$268,017	$108,096