MAINE RECREATION AND PARK ASSOC

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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

2006

Legal Domicile

Principal Officer

KARYN MACNEILL

Phone

2078462406

Tax Period

2024-07-01 to 2025-06-30

MAINE RECREATION AND PARK ASSOC, founded in 2006, is a small nonprofit in the Recreation & Sports sector that reported $256K in total revenue in fiscal year 2024. Revenue surged 123% from the prior year, signaling strong growth momentum. The organization ran a surplus of $137K, a strong 53% operating margin.

Mission

THE MAINE RECREATION AND PARK ASSOCIATION (MRPA)IS AN ORGANIZATION DEDICATED TO THE PROMOTION OF QUALITY PARK, RECREATION, THERAPEUTIC, AND OPEN SPACE SERVICES FOR THE CITIZENS OF MAINE.

Program Service Accomplishments

Program 1

Expenses: $103,571 Revenue: $87,450

THE MAINE RECREATION & PARK ASSOCIATION (MRPA) AIMS TO UNITE INTO ONE ASSOCIATION ALL INDIVIDUALS, GROUPS, STUDENTS, AND ORGANIZATIONS IN THE FIELD OF RECREATION AND PARK SERVICE WHILE MAINTAINING...

THE MAINE RECREATION & PARK ASSOCIATION (MRPA) AIMS TO UNITE INTO ONE ASSOCIATION ALL INDIVIDUALS, GROUPS, STUDENTS, AND ORGANIZATIONS IN THE FIELD OF RECREATION AND PARK SERVICE WHILE MAINTAINING THE HIGHEST STANDARDS OF PROFESSIONAL QUALIFICATIONS, TRAINING AND ETHICS. MRPA ALSO WILL PROMOTE PRINCIPLES AND STANDARDS FOR IMPROVEMENT OF ALL TYPES OF LEISURE SERVICES, ANALYZE AND TAKE ACTION ON LEGISLATION PERTAINING TO RECREATION AND PARKS, AND PROTECT THE INTERESTS OF PROFESSIONAL RECREATION PERSONNEL AS A GROUP OR AS INDIVIDUALS IN MATTERS OF PROFESSIONAL CONCERN.

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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 $118,883

Program Service Revenue $79,927

Investment Income $7,523

Other Revenue $50,156

TOTAL REVENUE $256,489

Expense Breakdown

Grants Paid $2,000

Salaries & Benefits $35,773

Fundraising Expenses $4,784

Program Expenses $103,571

Other Expenses $82,142

TOTAL EXPENSES $119,915

Year-over-Year Comparison

	2024	2023	Change
Revenue	$256,489	$114,850	+1.2%
Expenses	$119,915	$88,723	+0.4%
Net Income	$136,574	$26,127	+4.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
SABRINA BEST	PRESIDENT	Officer Director	$0	$0	$0
ANTHONY DAHMS	VICE PRESIDENT	Officer Director	$0	$0	$0
KARYN MACNEILL	TREASURER	Officer Director	$0	$0	$0
SHANNON ROGERS	SECRETARY	Officer Director	$0	$0	$0
ANGELA O'CONNER	TRUSTEE	Director	$0	$0	$0
NICOLE DRAKE	TRUSTEE	Director	$0	$0	$0
STEVE KRAMER	TRUSTEE	Director	$0	$0	$0
BILL BEAKER	TRUSTEE	Director	$0	$0	$0
HILLARY HALLETT	TRUSTEE	Director	$0	$0	$0
MEGHAN MAZZELLA	TRUSTEE	Director	$0	$0	$0
GAIL PLATTS	TRUSTEE	Director	$0	$0	$0
GARY COLELLO	TRUSTEE	Director	$0	$0	$0
TRACY WILLETTE	TRUSTEE	Director	$0	$0	$0
PHIL SPILLER	TRUSTEE	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	$256,489	$119,915	$364,710	$136,574
2024	$114,850	$88,723	$228,136	$26,127
2023	$138,754	$79,451	$202,996	$59,303
2022	$82,015	$63,098	$142,706	$18,917
2021	$38,549	$38,759	$130,919	$-210
2020	$63,417	$64,801	$131,039	$-1,384
2019	$115,559	$93,614	$125,393	$21,945
2018	$90,894	$67,942	$103,438	$22,952