Homer-Center Recreation & Park Board (EIN 251323561) - 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

1975

Legal Domicile

Phone

7244799392

Tax Period

2023-01-01 to 2023-12-31

Homer-Center Recreation & Park Board, founded in 1975, is a small nonprofit in the Human Services sector that reported $210K in total revenue in fiscal year 2023. Revenue surged 96% from the prior year, signaling strong growth momentum.

Mission

Recreation & Park Board Provides recreational facilities for the residents of the Homer City Borough, Center Township and Homer-Center School District.

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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 $82,146

Program Service Revenue $127,726

Investment Income $0

Other Revenue $50

TOTAL REVENUE $209,922

Expense Breakdown

Grants Paid $0

Salaries & Benefits $52,774

Fundraising Expenses $0

Program Expenses $210,918

Other Expenses $158,144

TOTAL EXPENSES $210,918

Year-over-Year Comparison

	2023	2022	Change
Revenue	$209,922	$106,968	+1.0%
Expenses	$210,918	$140,472	+0.5%
Net Income	$-996	$-33,504	-1.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Bertig	Secretary	1.00	Officer	$0	$0	$0
Matthew Black	Vice President	1.00	Officer	$0	$0	$0
Aaron Lehman	President	10.00	Officer	$0	$0	$0
Thomas B Citeroni	Treasurer	25.00	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	$209,922	$210,918	No data	$-996
2022	$106,968	$140,472	No data	$-33,504
2021	$157,692	$138,500	$106,328	$19,192
2019	$98,151	$77,123	$106,605	$21,028
2018	$111,720	$97,696	$85,577	$14,024

Homer-Center Recreation & Park Board