FRIENDS OF OTTERS

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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

2002

Legal Domicile

Principal Officer

NICOLE UPTON

Phone

6034338639

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF OTTERS, founded in 2002, is a small nonprofit in the Recreation & Sports sector that reported $198K in total revenue in fiscal year 2023. The organization ran a surplus of $35K, a strong 18% operating margin.

Mission

THE FRIENDS OF OTTERS IS AN ORGANIZATION DESIGNED FOR THE PURPOSE OF SUPPORTING A COMMUNITY-BASED SWIM TEAM OPEN TO GRADE SCHOOL AGED ATHLETES.

Program Service Accomplishments

Program 1

Expenses: $160,491 Revenue: $199,603

FRIENDS OF OTTERS WHICH PROVIDES A COMMUNITY-BASED SWIM TEAM KNOWN AS THE OYSTER RIVER OTTERS. THIS TEAM HAS APPROXIMATELY 155 PARTICIPANTS WHICH HELPS DEVELOP THEIR SWIMMING ABILITIES AND PROVIDES...

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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 $197,215

Program Service Revenue $0

Investment Income $0

Other Revenue $300

TOTAL REVENUE $197,515

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,026

Fundraising Expenses $0

Program Expenses $160,491

Other Expenses $89,725

TOTAL EXPENSES $162,751

Year-over-Year Comparison

	2023	2022	Change
Revenue	$197,515	$189,074	+0.0%
Expenses	$162,751	$144,759	+0.1%
Net Income	$34,764	$44,315	-0.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICOLE UPTON	PRESIDENT	2.00	Officer Director	$0	$0	$0
CATHERINE CILLEY	TREASURER	2.00	Officer Director	$0	$0	$0
HEATHER SMITH	SECRETARY	2.00	Officer Director	$0	$0	$0
MURIEL KELLY	DIRECTOR	2.00	Director	$0	$0	$0
MARY LEE	DIRECTOR	1.00	Director	$0	$0	$0
TOBIAS DANNHAUSEN	DIRECTOR	1.00	Director	$0	$0	$0
MARIA DEGRAPPO	DIRECTOR	1.00	Director	$0	$0	$0
KELLY LACOSTE	DIRECTOR	1.00	Director	$0	$0	$0
AMBER TRUDELL	DIRECTOR	1.00	Director	$0	$0	$0
JOHN BRIDLE	VICE PRESIDENT	2.00	Officer 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
2024	No data	No data	No data	No data
2023	$197,515	$162,751	$139,260	$34,764
2022	$189,074	$144,759	$99,981	$44,315
2021	$61,761	$68,475	$57,324	$-6,714
2020	$66,630	$133,303	$64,021	$-66,673
2019	$203,093	$203,344	$126,868	$-251