FRIENDS OF THE NATURE CENTER INC (EIN 222328461) - 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

1979

Legal Domicile

Principal Officer

ROBIN COLELLO-POPLASKI

Phone

3154822479

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF THE NATURE CENTER INC, founded in 1979, is a micro nonprofit in the Environment sector that reported $81K in total revenue in fiscal year 2023. Revenue fell 20% from the prior year — a significant decline worth monitoring. Expenses of $74K left a modest 10% surplus.

Mission

THE FRIENDS OF THE MINNA ANTHONY COMMON NATURE CENTER SUPPORT ENVIRONMENTAL EDUCATION PROGRAMMING THAT FOSTERS CONSERVATION OF LOCAL ECOSYSTEMS, ENCOURAGES OUTDOOR RECREATION, AND INSPIRES OUR VISITORS TO DEVELOP AN INCREASED RESPECT FOR THE NATURAL WORLD.

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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 $27,097

Program Service Revenue $7,050

Investment Income $141

Other Revenue $47,172

TOTAL REVENUE $81,460

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $24,629

Other Expenses $73,649

TOTAL EXPENSES $73,649

Year-over-Year Comparison

	2023	2022	Change
Revenue	$81,460	$102,269	-0.2%
Expenses	$73,649	$70,861	+0.0%
Net Income	$7,811	$31,408	-0.8%

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

175

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
ROBIN COLELLO-POPLASKI	PRESIDENT	1.00	Officer Director	$0	$0	$0
JEFFREY HANNA	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
EILEEN PRICE	DIRECTOR	1.00	Director	$0	$0	$0
JEFFRY WELDON	DIRECTOR	1.00	Director	$0	$0	$0
KAREN ALLEN	SECRETARY	1.00	Officer Director	$0	$0	$0
KERRY ROBERGE	TREASURER	1.00	Officer Director	$0	$0	$0
JANE ARRAS	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH LESKOSKE	DIRECTOR	1.00	Director	$0	$0	$0
MEREDITH MAYNES	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD GEFELL	DIRECTOR	1.00	Director	$0	$0	$0
LORI ARNOT	DIRECTOR	1.00	Director	$0	$0	$0
GIFF LEWIS	DIRECTOR	1.00	Director	$0	$0	$0
KRISTEN KRATZERT	DIRECTOR	1.00	Director	$0	$0	$0
SUE JOHNSON	DIRECTOR	1.00	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
2024	No data	No data	No data	No data
2023	$81,460	$73,649	$170,511	$7,811
2022	$102,269	$70,861	$164,833	$31,408
2021	$106,665	$112,733	$131,408	$-6,068
2020	$67,257	$217,905	$144,218	$-150,648
2019	$224,650	$71,746	$287,864	$152,904
2018	$556,846	$600,301	$134,506	$-43,455

FRIENDS OF THE NATURE CENTER INC