FLOWOOD BEST

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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

1991

Legal Domicile

Principal Officer

JANET REIHLE

Phone

6012607612

Tax Period

2023-01-01 to 2023-12-31

FLOWOOD BEST, founded in 1991, is a small nonprofit in the Community Improvement sector that reported $335K in total revenue in fiscal year 2023. Revenue surged 83% from the prior year, signaling strong growth momentum. Expenses of $287K left a modest 14% surplus.

Mission

THE ORGANIZATION PROMOTES ECONOMIC DEVELOPMENT OF ALL COMMERCIAL ENTERPRISES IN THE CITY THROUGH IMPROVEMENT OF BUSINESS CONDITIONS, BUSINESS STANDARDS, AND BETTER BUSINESS METHODS.

Program Service Accomplishments

Program 1

PROMOTION OF ECONOMIC DEVELOPMENT OF ALL COMMERCIAL ENTERPRISES IN THE CITY THROUGH GROUP ACTIVITIES FOR EDUCATION AND TRAINING.

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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 $278,216

Program Service Revenue $55,490

Investment Income $0

Other Revenue $1,500

TOTAL REVENUE $335,206

Expense Breakdown

Grants Paid $30,030

Salaries & Benefits $122,321

Fundraising Expenses $0

Other Expenses $134,835

TOTAL EXPENSES $287,186

Year-over-Year Comparison

	2023	2022	Change
Revenue	$335,206	$182,928	+0.8%
Expenses	$287,186	$252,162	+0.1%
Net Income	$48,020	$-69,234	-1.7%

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

113

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

$73,208

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY WALKER	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
MALCOLM HOUSTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
ROMAN MALONE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SHANE E DUBOIS	SECRETARY	1.00	Officer Director	$0	$0	$0
JOSH CARLISLE	TREASURER	1.00	Officer Director	$0	$0	$0
JEFF BEDFORD	DIRECTOR	1.00	Director	$0	$0	$0
JOHN CHESNEY	DIRECTOR	1.00	Director	$0	$0	$0
CASEY CALLAIS	DIRECTOR	1.00	Director	$0	$0	$0
RIGO CEDENO	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER DRAKE	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL LANG	DIRECTOR	1.00	Director	$0	$0	$0
RUSTY FORTENBERRY	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
JANET REIHLE	EXECUTIVE DIRECTOR	40.00	Officer	$73,208	$0	$73,208

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	$335,206	$287,186	$152,741	$48,020
2022	$182,928	$252,162	$104,413	$-69,234
2021	$208,293	$177,113	$173,356	$31,180
2020	$280,330	$170,410	$141,599	$109,920
2019	$385,175	$320,085	$30,021	$65,090
2018	$334,862	$340,950	$4,250	$-6,088