PINE RICHLAND AQUATICS 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

2008

Legal Domicile

Principal Officer

MANDY JOUPPI

Phone

7244432128

Tax Period

2024-09-01 to 2025-08-31

PINE RICHLAND AQUATICS INC, founded in 2008, is a small nonprofit in the Recreation & Sports sector that reported $270K in total revenue in fiscal year 2024. Revenue surged 26% from the prior year, signaling strong growth momentum. The organization ran a surplus of $84K, a strong 31% operating margin.

Mission

RESIDENTS OF PINE TOWNSHIP HAVE ESTABLISHED AN ORGANIZATION TO SUPPORT THE PINE-RICHLAND SCHOOL DISTRICT AND SURROUNDING AREAS BY PREPARING YOUTH TO SWIM COMPETITIVELY AT A HIGH LEVEL. IT WILL PROVIDE AN OPPORTUNITY FOR ALL ELIGIBLE YOUTH TO PARTICIPATE IN SWIMMING, PROMOTES PHYSICAL FITNESS, ACHIEVE THEIR OWN POTENTIAL IN THE RECREATIONAL SPORT OF SWIMMING, AND GIVES YOUTH THE OPPORTUNITY TO COMPETE IN ORGANIZED SWIM MEETS.

Program Service Accomplishments

Program 1

Expenses: $181,826 Revenue: $239,331

SWIM TRAINING AND DEVELOPMENT

Program 2

Revenue: $27,896

COMPETITIVE SWIM MEETS

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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 $626

Program Service Revenue $267,227

Investment Income $0

Other Revenue $2,161

TOTAL REVENUE $270,014

Expense Breakdown

Grants Paid $0

Salaries & Benefits $140,701

Fundraising Expenses $0

Program Expenses $181,826

Other Expenses $45,268

TOTAL EXPENSES $185,969

Year-over-Year Comparison

	2024	2023	Change
Revenue	$270,014	$213,822	+0.3%
Expenses	$185,969	$207,737	-0.1%
Net Income	$84,045	$6,085	+12.8%

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

N/A

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
JOAN KIRKPATRICK	PRESIDENT	5.00	Officer	$0	$0	$0
STACEY SHAFFER	PRESIDENT/1ST VICE PRESIDENT	5.00	Officer	$0	$0	$0
JAMIE VACULA	2ND VICE PRESIDENT	5.00	Officer	$0	$0	$0
MANDY JOUPPI	TREASURER	5.00	Officer	$0	$0	$0
ELIZABETH COLOMBO	SECRETARY	5.00	Officer	$0	$0	$0
RAELENE SHAFER	1ST VICE PRESIDENT/DIRECTOR	5.00	Officer	$0	$0	$0
RANDY GILLESPIE	2ND VICE PRESIDENT	5.00	Officer	$0	$0	$0
TRENT EMERICK	DIRECTOR	5.00	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
2025	$270,014	$185,969	$158,653	$84,045
2024	No data	No data	No data	No data
2023	$198,879	$207,115	$68,521	$-8,236
2022	$227,255	$232,149	$76,757	$-4,894
2021	$152,611	$165,100	$81,651	$-12,489
2020	$197,751	$221,211	$94,140	$-23,460
2019	$212,226	$254,941	$117,600	$-42,715
2018	$233,613	$211,199	$160,315	$22,414