FRIENDS OF THE FRELINGHUYSEN ARBORETUM (A NEW JERSEY NONPROFIT CORPORATION) (EIN 222077760) - 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

1973

Legal Domicile

Principal Officer

HEATHER EMELANDER

Phone

9739378803

Tax Period

2023-06-01 to 2024-05-31

FRIENDS OF THE FRELINGHUYSEN ARBORETUM (A NEW JERSEY NONPROFIT CORPORATION), founded in 1973, is a micro nonprofit in the Environment sector that reported $92K in total revenue in fiscal year 2023. Expenses of $116K exceeded revenue, resulting in a 26% operating deficit.

Mission

TO FOSTER AND ENCOURAGE PUBLIC AWARENESS AND AN INTEREST IN HORTICULTURE AND THE FRELINGHUYSEN ARBORETUM. DEVELOP AND SPONSOR YOUTH AND ADULT EDUCATION PROGRAMS.

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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 $47,092

Program Service Revenue $23,604

Investment Income $7,141

Other Revenue $13,959

TOTAL REVENUE $91,796

Expense Breakdown

Grants Paid $30,758

Salaries & Benefits $33,041

Fundraising Expenses $4,519

Program Expenses $75,739

Other Expenses $52,151

TOTAL EXPENSES $115,950

Year-over-Year Comparison

	2023	2022	Change
Revenue	$91,796	$88,024	+0.0%
Expenses	$115,950	$123,103	-0.1%
Net Income	$-24,154	$-35,079	-0.3%

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

Volunteers

120

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
HEATHER EMELANDER	PRESIDENT	18.00	Officer Director	$0	$0	$0
PAMELA POSNOCK	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
JUDITH SNOW	TREASURER/SECRETARY	10.00	Officer Director	$0	$0	$0
ERIN RANTAS	TRUSTEE	4.00	Director	$0	$0	$0
MARIE SAKS	TRUSTEE	4.00	Director	$0	$0	$0
SANDY BRIGHOUSE	TRUSTEE	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	No data	No data	No data	No data
2024	$91,796	$115,950	$312,996	$-24,154
2023	$88,024	$123,103	$337,150	$-35,079
2022	$194,832	$97,440	$372,229	$97,392
2021	$90,957	$105,228	$282,454	$-14,271
2020	$107,258	$125,948	$289,108	$-18,690
2019	$262,638	$262,508	$307,798	$130

FRIENDS OF THE FRELINGHUYSEN ARBORETUM (A NEW JERSEY NONPROFIT CORPORATION)