NATIONAL RECREATION AND PARK ASSOCIATION (EIN 135563001) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1926

Legal Domicile

Principal Officer

KRISTINE STRATTON

Phone

7038580784

Tax Period

2024-07-01 to 2025-06-30

NATIONAL RECREATION AND PARK ASSOCIATION, founded in 1926, is a mid-sized nonprofit in the Environment sector that reported $22.4M in total revenue in fiscal year 2018. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $19.2M left a modest 14% surplus.

Mission

TO ADVANCE PARKS, RECREATION AND ENVIRONMENTAL CONSERVATION EFFORTS THAT ENHANCE THE QUALITY OF LIFE FOR ALL PEOPLE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $7,988,995

Program Service Revenue $11,624,279

Investment Income $2,553,582

Other Revenue $2,129,764

TOTAL REVENUE $24,296,620

Expense Breakdown

Grants Paid $1,789,925

Salaries & Benefits $11,420,781

Fundraising Expenses $1,037,209

Program Expenses $19,561,524

Other Expenses $9,918,648

TOTAL EXPENSES $23,142,963

Year-over-Year Comparison

	2024	2023	Change
Revenue	$24,296,620	$24,736,989	0.0%
Expenses	$23,142,963	$21,943,369	+0.1%
Net Income	$1,153,657	$2,793,620	-0.6%

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

1225

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

$1,553,030

Total Directors

$475,568

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTINE STRATTON	PRESIDENT & CEO	38.00	Officer Director	$398,231	$77,337	$475,568
JESUS AGUIRRE	CHAIR	4.00	Officer Director	$0	$0	$0
CAROLYN MCKNIGHT FREDD CPRP	PAST CHAIR	1.00	Officer Director	$0	$0	$0
SUSIE KURUVILLA	TREASURER	2.00	Officer Director	$0	$0	$0
JOSHUA MEDEIROS	SECRETARY	1.00	Director	$0	$0	$0
KATHY ABBOTT	DIRECTOR	1.00	Director	$0	$0	$0
REBECCA ARMSTRONG	DIRECTOR	1.00	Director	$0	$0	$0
SAMUEL ASSEFA	DIRECTOR	1.00	Director	$0	$0	$0
RICK ATKINS	DIRECTOR	1.00	Director	$0	$0	$0
ANTHONY-PAUL AP DIAZ	DIRECTOR	1.00	Director	$0	$0	$0
JOSE FELIX DIAZ	DIRECTOR	1.00	Director	$0	$0	$0
LAKITA FRAZIER	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTIAN GABRIEL	DIRECTOR AS OF 10/24	1.00	Director	$0	$0	$0
PHIL GINSBURG	DIRECTOR	1.00	Director	$0	$0	$0
SEAN JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
SUSIE KURUVILLA	DIRECTOR	1.00	Director	$0	$0	$0
JOANNA LOMBARD	DIRECTOR	1.00	Director	$0	$0	$0
MOLLIE MARSH-HEINE	DIRECTOR	1.00	Director	$0	$0	$0
STEPHANIE MILEWSKI	DIRECTOR AS OF 10/24	1.00	Director	$0	$0	$0
KATHRYN OTT LOVELL	DIRECTOR	1.00	Director	$0	$0	$0
BEN PAGE	DIRECTOR	1.00	Director	$0	$0	$0
JOHN PRUE	DIRECTOR	1.00	Director	$0	$0	$0
ARNOLD RANDALL	DIRECTOR	1.00	Director	$0	$0	$0
BREECE ROBERTSON	DIRECTOR	1.00	Director	$0	$0	$0
SHONNDA SMITH	DIRECTOR AS OF 10/24	1.00	Director	$0	$0	$0
HASHIM TAYLOR	DIRECTOR AS OF 10/24	1.00	Director	$0	$0	$0
MONICA H VINLUAN	DIRECTOR	1.00	Director	$0	$0	$0
LINDEN WEISWERDA	DIRECTOR AS OF 10/24	1.00	Director	$0	$0	$0
TIFFANY WHITE-LAPIERRE	DIRECTOR	1.00	Director	$0	$0	$0
PHILIP WU	DIRECTOR	1.00	Director	$0	$0	$0
KELLIE MAY	CHIEF PARTNERSHIP OFFICER	38.00	Officer	$191,876	$45,278	$237,154
AUTUMN SAXTON	CHIEF EDUCATION AND EQUITY OFFICER	38.00	Officer	$186,077	$62,421	$248,498
CANDICE CARNAGE - CHIEF	FINANCIAL AND OPERATING OFFICER	38.00	Officer	$225,476	$67,914	$293,390
CLARISSA GARCIA - CHIEF	COMMUNICATIONS & ENGAGEMENT OFFICER	38.00	Officer	$207,700	$55,875	$263,575
GARRETT WARFIELD-CHIEF RESEARCH	AND IMPACT OFFICER AS OF 10/24	38.00	Officer	$26,514	$8,331	$34,845
JULIE BOLAND - VP CREDENTIAL	AND MEMBERSHIP OPERATIONS	38.00	Highest	$164,957	$51,268	$216,225
JOHN MANCUSO	SENIOR DIRECTOR, IT	38.00	Highest	$145,174	$39,751	$184,925
AMANDA HERSEY - SENIOR	DIRECTOR OF CONFERENCES	38.00	Highest	$136,102	$55,639	$191,741
AJA JENKINS - SENIOR	DIRECTOR OF PEOPLE AND CULTURE	38.00	Highest	$138,224	$46,099	$184,323
ALLISON COLMAN	SENIOR DIRECTOR OF PROGRAMS	38.00	Highest	$128,624	$21,188	$149,812

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	$24,296,620	$23,142,963	$27,806,818	$1,153,657
2024	$24,736,989	$21,943,369	$26,857,425	$2,793,620
2023	$20,842,167	$19,928,136	$24,572,227	$914,031
2022	$16,369,699	$19,132,764	$23,732,321	$-2,763,065
2021	$21,294,082	$16,030,966	$29,470,291	$5,263,116
2020	$20,081,113	$17,695,908	$21,753,457	$2,385,205
2019	$22,383,064	$19,155,177	$20,930,732	$3,227,887

NATIONAL RECREATION AND PARK ASSOCIATION