THE POLISH AMERICAN CITIZENS CLUB OF ROCHESTER NEW (EIN 160700245) - 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

1924

Legal Domicile

Principal Officer

BRIAN HAMMOND

Phone

5852667215

Tax Period

2025-01-01 to 2025-12-31

THE POLISH AMERICAN CITIZENS CLUB OF ROCHESTER NEW, founded in 1924, is a micro nonprofit that reported $58K in total revenue in fiscal year 2025. Revenue grew 11% year-over-year, indicating healthy expansion. Net assets of $171K represent 36 months of operating reserves.

Mission

SOCIAL CLUB

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $807

Other Revenue $56,783

TOTAL REVENUE $57,590

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $56,563

Other Expenses $56,563

TOTAL EXPENSES $56,563

Year-over-Year Comparison

	2025	2024	Change
Revenue	$57,590	$51,931	+0.1%
Expenses	$56,563	$55,162	+0.0%
Net Income	$1,027	$-3,231	-1.3%

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

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
BRIAN HAMMOND	PRESIDENT	4.00	Officer Director	$0	$0	$0
SCOTT LECLAIR	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
THOMAS C BARAUSKIS Jr	TREASURERFINANCIAL SECRETARY	4.00	Officer Director	$0	$0	$0
CHARLES EBERT	SECRETARY	4.00	Officer Director	$0	$0	$0
CHAD THAYER	SGT AT ARMS	4.00	Officer Director	$0	$0	$0
JOHN BUNGO	MEMBERSHIP SECRETARY	4.00	Officer Director	$0	$0	$0
CHRIS MULL	DIRECTOR	4.00	Director	$0	$0	$0
TODD WAITER	DIRECTOR	4.00	Director	$0	$0	$0
KEN VALINGER	DIRECTOR	4.00	Director	$0	$0	$0
THOMAS BARAUSKIS	DIRECTOR	4.00	Director	$0	$0	$0
WEBSTER LUCE	DIRECTOR	4.00	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	$57,590	$56,563	$171,448	$1,027
2024	$51,931	$55,162	$169,938	$-3,231
2023	$55,896	$55,490	$174,255	$406
2022	$35,834	$61,002	$173,372	$-25,168
2021	$41,923	$57,902	$204,344	$-15,979
2020	$16,371	$46,048	$219,731	$-29,677
2019	$38,652	$48,992	$249,690	$-10,340
2018	$48,630	$52,019	$259,368	$-3,389

THE POLISH AMERICAN CITIZENS CLUB OF ROCHESTER NEW