LATROBE-GLSD PARKS & RECREATION COMMISSION (EIN 251140355) - 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

1944

Legal Domicile

Principal Officer

CRAIG SHEVCHIK

Phone

7245374331

Tax Period

2023-01-01 to 2023-12-31

LATROBE-GLSD PARKS & RECREATION COMMISSION, founded in 1944, is a community nonprofit in the Recreation & Sports sector that reported $1.4M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $552K, a strong 40% operating margin.

Mission

TO PROVIDE A VARIETY OF SAFE, CONTEMPORARY AND AFFORDABLE PARKS AND RECREATION FACILITIES, PROGRAMS AND SERVICES THAT WILL ENHANCE THE QUALITY OF LIFE FOR THE RESIDENTS OF THE GREATER LATROBE COMMUNITY.

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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 $1,047,492

Program Service Revenue $260,663

Investment Income $64

Other Revenue $64,285

TOTAL REVENUE $1,372,504

Expense Breakdown

Grants Paid $0

Salaries & Benefits $498,464

Fundraising Expenses $45,528

Program Expenses $628,284

Other Expenses $322,481

TOTAL EXPENSES $820,945

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,372,504	$1,212,771	+0.1%
Expenses	$820,945	$683,557	+0.2%
Net Income	$551,559	$529,214	+0.0%

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

$76,880

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CRAIG SHEVCHIK	DIRECTOR	40.00	Officer	$76,880	$0	$76,880
ERIC BARTELS	COMMISSION M	2.00	Officer	$0	$0	$0
PATRICIA FENTON	COMMISSION M	2.00	Officer	$0	$0	$0
DAN HENNESSEY	COMMISSION M	2.00	Officer	$0	$0	$0
BRUCE JONES	COMMISSION M	2.00	Officer	$0	$0	$0
TOM LONG	CHAIRMAN	2.00	Officer	$0	$0	$0
SUSAN MAINS	COMMISSION M	2.00	Officer	$0	$0	$0
JOHN MYLANT	COMMISSION M	2.00	Officer	$0	$0	$0
MICHAEL O'BARTO	COMMISSION M	2.00	Officer	$0	$0	$0
ED POPONICK	COMMISSION M	2.00	Officer	$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	$1,372,504	$820,945	$2,265,326	$551,559
2022	$1,212,771	$683,557	$1,769,311	$529,214
2021	$804,657	$585,011	$1,692,289	$219,646
2020	$792,498	$426,899	$1,517,898	$365,599
2019	$528,403	$549,665	$973,783	$-21,262
2018	$508,111	$544,622	$626,928	$-36,511

LATROBE-GLSD PARKS & RECREATION COMMISSION