FRATERNITY MANAGERS ASSOCIATION

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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

1982

Legal Domicile

Principal Officer

RICHARD YOUNG

Phone

4018742557

Tax Period

2023-08-01 to 2024-07-31

FRATERNITY MANAGERS ASSOCIATION, founded in 1982, is a small nonprofit that reported $530K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $137K, a strong 26% operating margin.

Mission

MANAGEMENT OF FUNDS AND BUSINESS ACTIVITIES, EACH MEMBER HOUSE HAS BEEN ABLE TO PROCURE GOODS AND SERVICES AT THE LOWEST PREVAILING COST OR FEE. A BIDDING PROCESS IS USED FOR BULK PURCHASING. COLLECTION OF HOUSING COSTS FROM STUDENTS IS ALSO DONE.

Program Service Accomplishments

Program 1

Expenses: $314,354 Revenue: $490,944

MANAGEMENT OF FUNDS AND BUSINESS ACTIVITIES, EACH MEMBER HOUSE HAS BEEN ABLE TO PROCURE GOODS AND SERVICES AT THE LOWEST PREVAILING COST OR FEE. A BIDDING PROCESS IS USED FOR BULK PURCHASING...

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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 $13,484

Program Service Revenue $426,676

Investment Income $25,168

Other Revenue $64,268

TOTAL REVENUE $529,596

Expense Breakdown

Grants Paid $0

Salaries & Benefits $330,042

Fundraising Expenses $0

Program Expenses $314,354

Other Expenses $62,901

TOTAL EXPENSES $392,943

Year-over-Year Comparison

	2023	2022	Change
Revenue	$529,596	$425,995	+0.2%
Expenses	$392,943	$362,063	+0.1%
Net Income	$136,653	$63,932	+1.1%

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

$151,325

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD YOUNG	EXECUTIVE DI	40.00	Officer	$73,315	$17,025	$90,340
JANET PAWLINA	FINANCE MANA	40.00	Officer	$57,967	$3,018	$60,985
DANIEL BEAUDETTE	CHAIR	40.00	Officer Director	$0	$0	$0
ALEXA BOCCHINO	DIRECTOR	2.00	Director	$0	$0	$0
MELISSA BOYD-COLVIN	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN DIPALMA	DIRECTOR	2.00	Director	$0	$0	$0
KELSEY GIL	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT MARSHALL	DIRECTOR	2.00	Director	$0	$0	$0
OWEN MCKINSTRY	DIRECTOR	2.00	Director	$0	$0	$0
ABIGAIL MENICE	SECRETARY	2.00	Director	$0	$0	$0
ANDREW MORRIS	DIRECTOR	2.00	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
2024	$425,995	$362,061	$812,662	$63,934
2024	$529,596	$392,943	$1,005,758	$136,653
2022	$395,691	$289,217	$633,214	$106,474
2021	$305,787	$284,020	$682,445	$21,767
2020	$370,684	$247,225	$575,975	$123,459
2019	$283,899	$323,519	$1,626,179	$-39,620
2018	$348,261	$308,772	$1,508,961	$39,489