HORNELL PARTNERS FOR GROWTH INC

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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

1997

Legal Domicile

Principal Officer

MICHELLE POGUE

Phone

6073249786

Tax Period

2024-04-01 to 2025-03-31

HORNELL PARTNERS FOR GROWTH INC, founded in 1997, is a small nonprofit in the Community Improvement sector that reported $200K in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $191K left a modest 4% surplus.

Mission

TO OPERATE A COMPREHENSIVE BUSINESS IMPROVEMENT DISTRICT PROGRAM THAT IMPROVES THE BUSINESS CLIMATE IN THE DOWNTOWN AREA OF THE CITY OF HORNELL AND DRAWS PUBLIC ATTENTION TO THE AREA.

Program Service Accomplishments

Program 1

Expenses: $116,895 Revenue: $199,901

IMPROVED THE BUSINESS CLIMATE IN THE DOWNTOWN AREA OF THE CITY OF HORNELL BY HOSTING EVENTS WITHIN THE BUSINESS IMPROVEMENT 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $199,901

Investment Income $523

Other Revenue $0

TOTAL REVENUE $200,424

Expense Breakdown

Grants Paid $0

Salaries & Benefits $104,837

Fundraising Expenses $0

Program Expenses $116,895

Other Expenses $86,592

TOTAL EXPENSES $191,429

Year-over-Year Comparison

	2024	2023	Change
Revenue	$200,424	$175,232	+0.1%
Expenses	$191,429	$170,723	+0.1%
Net Income	$8,995	$4,509	+1.0%

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

$60,608

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE POGUE	CHAIRMAN	2.00	Officer Director	$0	$0	$0
STEVE PECK	DIRECTOR	2.00	Director	$0	$0	$0
JEREMY BITTEL	CO VICE CHAIR	2.00	Officer Director	$0	$0	$0
MEGAN O'BRIEN	CO VICE CHAIR	2.00	Officer Director	$0	$0	$0
MAUREEN BOUGHTON	TREASURER/SECRETARY	2.00	Officer Director	$0	$0	$0
BRETT AHRENS	DIRECTOR	1.00	Director	$0	$0	$0
MIKE DAVIDSON	DIRECTOR	1.00	Director	$0	$0	$0
JOHN BUCKLEY	DIRECTOR	1.00	Director	$0	$0	$0
MICHELE SMITH	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN TINKER	DIRECTOR	1.00	Director	$0	$0	$0
VALERIE SLAGHT	DIRECTOR	1.00	Director	$0	$0	$0
MIKE NISBET	DIRECTOR	1.00	Director	$0	$0	$0
AMANDA GARDNER	DIRECTOR	1.00	Director	$0	$0	$0
JEREMY BERG	DIRECTOR	1.00	Director	$0	$0	$0
SCHATANNA BUSH	DIRECTOR	1.00	Director	$0	$0	$0
MORGAN ALLISON	DIRECTOR	1.00	Director	$0	$0	$0
VALORIE WHITEHILL	DISTRICT MANAGER	40.00	Officer	$58,843	$1,765	$60,608

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	$200,424	$191,429	$95,186	$8,995