FRIENDS OF THE PUBLIC GARDEN INC

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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

1975

Legal Domicile

Principal Officer

JIM BORDEWICK

Phone

6177238144

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF THE PUBLIC GARDEN INC, founded in 1975, is a community nonprofit in the Environment sector that reported $5.7M in total revenue in fiscal year 2024. Revenue surged 53% from the prior year, signaling strong growth momentum. Expenses of $5.4M left a modest 5% surplus.

Mission

TO WORK WITH BOSTON'S DEPARTMENT OF PARKS AND RECREATION TO PRESERVE, PROTECT AND ENHANCE BOSTON'S FIRST PUBLIC PARKS: THE COMMON, THE PUBLIC GARDEN AND THE COMMONWEALTH AVENUE MALL.

Program Service Accomplishments

Program 1

Expenses: $4,523,853

CARE OF TREES IN ALL THREE PARKS (BOSTON COMMON, BOSTON PUBLIC GARDEN AND COMMONWEALTH AVENUE MALL), INCLUDING INJECTION OF ELMS TO CONTROL DUTCH ELM DISEASE, PROTECTIVE SPRAYING OR INJECTION OF...

CARE OF TREES IN ALL THREE PARKS (BOSTON COMMON, BOSTON PUBLIC GARDEN AND COMMONWEALTH AVENUE MALL), INCLUDING INJECTION OF ELMS TO CONTROL DUTCH ELM DISEASE, PROTECTIVE SPRAYING OR INJECTION OF OTHER SPECIES, PRUNING,FERTILIZING AND AERATION. CARE OF SCULPTURE IN ALL THREE PARKS INCLUDING RESTORATION, ANNUAL CLEANING, REMOVAL OF GRAFFITI, REPAIR OF STONE FRAMES AND PLATFORMS, MAINTENANCE OF FOUNTAINS. ANNUAL PLANTING OF TREES AND SHRUBS, THE INSTALLATION, REPLACEMENT AND CARE OF BENCHES AND OTHER PARK FURNITURE.

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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 $3,528,857

Program Service Revenue $3,911

Investment Income $2,190,385

Other Revenue $0

TOTAL REVENUE $5,723,153

Expense Breakdown

Grants Paid $15,040

Salaries & Benefits $1,141,556

Fundraising Expenses $598,130

Program Expenses $4,523,853

Other Expenses $4,258,644

TOTAL EXPENSES $5,415,240

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,723,153	$3,736,928	+0.5%
Expenses	$5,415,240	$3,857,885	+0.4%
Net Income	$307,913	$-120,957	-3.5%

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
ELIZABETH VIZZA	PRESIDENT	N/A	Highest	$208,150	$0	$208,150
LESLIE ADAM	CHAIR	N/A	Officer Director	$0	$0	$0
PAMELA ALBRIGHT	DIRECTOR	N/A	Director	$0	$0	$0
JIM BORDEWICK	TREASURER	N/A	Officer Director	$0	$0	$0
CATHERINE BORDON	SECRETARY	N/A	Officer Director	$0	$0	$0
VALERIE BURNS	VICE CHAIR	N/A	Officer Director	$0	$0	$0
CLAIRE CORCORAN	DIRECTOR	N/A	Director	$0	$0	$0
STEPHANIE FLETCHER	DIRECTOR	N/A	Director	$0	$0	$0
ALEXANDRA HASTINGS	DIRECTOR	N/A	Director	$0	$0	$0
PEGGY INGS	DIRECTOR	N/A	Director	$0	$0	$0
JEFF JARCZYK	DIRECTOR	N/A	Director	$0	$0	$0
PRIYA KARVE	DIRECTOR	N/A	Director	$0	$0	$0
JULIE LIVINGSTONE	DIRECTOR	N/A	Director	$0	$0	$0
ABIGAIL MASON	VICE CHAIR	N/A	Officer Director	$0	$0	$0
ANNE MOSTUE	DIRECTOR	N/A	Director	$0	$0	$0
JEFF MULLAN	DIRECTOR	N/A	Director	$0	$0	$0
BEATRICE NESSEN	DIRECTOR	N/A	Director	$0	$0	$0
KATHERINE O'KEEFFE	DIRECTOR	N/A	Director	$0	$0	$0
MARGARET POKORNY	DIRECTOR	N/A	Director	$0	$0	$0
HEANG RUBIN	DIRECTOR	N/A	Director	$0	$0	$0
BRENT SHAY	DIRECTOR	N/A	Director	$0	$0	$0
MARTHA SHERIDAN	DIRECTOR	N/A	Director	$0	$0	$0
ROGER TACKEFF	DIRECTOR	N/A	Director	$0	$0	$0
JANIE WALSH	DIRECTOR	N/A	Director	$0	$0	$0
LEON WILSON	DIRECTOR	N/A	Director	$0	$0	$0
COLIN ZICK	FIRST VICE C	N/A	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
2025	No data	No data	No data	No data
2024	$5,723,153	$5,415,240	$31,503,822	$307,913
2023	$3,736,928	$3,857,885	$29,976,919	$-120,957
2022	$3,640,880	$3,703,267	$27,585,802	$-62,387
2021	$7,098,288	$3,439,904	$33,599,493	$3,658,384
2020	$3,990,152	$2,945,809	$29,366,200	$1,044,343