SELINSGROVE AREA RECREATION INC (EIN 231700543) - 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

1966

Legal Domicile

Principal Officer

RICHARD MEASE

Phone

5703741960

Tax Period

2023-01-01 to 2023-12-31

SELINSGROVE AREA RECREATION INC, founded in 1966, is a small nonprofit in the Recreation & Sports sector that reported $311K in total revenue in fiscal year 2023. Revenue fell 33% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $51K, a strong 17% operating margin.

Mission

OPERATE AND MAINTAIN A COMMUNITY SWIMMING POOL.

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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 $256,953

Program Service Revenue $54,288

Investment Income $149

Other Revenue $0

TOTAL REVENUE $311,390

Expense Breakdown

Grants Paid $0

Salaries & Benefits $102,809

Fundraising Expenses $0

Program Expenses $253,191

Other Expenses $157,131

TOTAL EXPENSES $259,940

Year-over-Year Comparison

	2023	2022	Change
Revenue	$311,390	$464,867	-0.3%
Expenses	$259,940	$150,690	+0.7%
Net Income	$51,450	$314,177	-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

Volunteers

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
KAREN BUCH	BOARD MEMBER	5.00	Director	$0	$0	$0
RYAN FERRY	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT GRAYSTON	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT GRAYSTON	BOARD MEMBER	1.00	Director	$0	$0	$0
RICHARD MEASE	PRESIDENT	15.00	Officer Director	$0	$0	$0
MELISSA MUSSER	BOARD MEMBER	1.00	Director	$0	$0	$0
JANET PAULING-STENGLE	BOARD MEMBER	1.00	Director	$0	$0	$0
BARBARA REED	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
JEFFREY REED	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL REED	TREASURER	10.00	Officer Director	$0	$0	$0
JOHN WALTERS	SECRETARY	2.00	Officer 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	$311,390	$259,940	$1,250,888	$51,450
2022	$464,867	$150,690	$1,199,438	$314,177
2021	$380,422	$111,478	$885,261	$268,944
2020	$113,912	$94,096	$616,317	$19,816
2019	$120,999	$136,612	$596,501	$-15,613
2018	$122,675	$118,893	$612,114	$3,782

SELINSGROVE AREA RECREATION INC