Southern Maine Community Recreation Center (EIN 260776999) - 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

2008

Legal Domicile

Principal Officer

John Burghardt

Phone

2078396767

Tax Period

2023-01-01 to 2023-12-31

Southern Maine Community Recreation Center, founded in 2008, is a small nonprofit in the Recreation & Sports sector that reported $482K in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. Expenses of $413K left a modest 14% surplus.

Mission

To develop and promote sports facilities and activities to meet the needs of individuals and teams within southern Maine. The mission includes encouraging sportsmanship and playing

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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 $849

Program Service Revenue $465,918

Investment Income $454

Other Revenue $14,401

TOTAL REVENUE $481,622

Expense Breakdown

Grants Paid $0

Salaries & Benefits $122,660

Fundraising Expenses $811

Program Expenses $158,191

Other Expenses $289,919

TOTAL EXPENSES $412,579

Year-over-Year Comparison

	2023	2022	Change
Revenue	$481,622	$368,245	+0.3%
Expenses	$412,579	$339,734	+0.2%
Net Income	$69,043	$28,511	+1.4%

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

$61,610

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Burghardt	President	5.00	Officer	$0	$0	$0
Dave Maroon	Director	5.00	Officer	$0	$0	$0
Kimberly Fotter	Secretary	5.00	Officer	$0	$0	$0
Mike Richman	Treasurer	2.00	Director	$0	$0	$0
Tyler Maroon	General Manager	30.00	Key Emp	$61,610	$0	$61,610
Ethan Owens	Director	2.00	Director	$0	$0	$0
Meghan Cushing	Director	2.00	Director	$0	$0	$0
Eric Peterson	Director	2.00	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	$481,622	$412,579	$769,583	$69,043
2022	$368,245	$339,734	$777,806	$28,511
2021	$252,780	$216,796	$857,531	$35,984
2020	$190,217	$289,813	$866,098	$-99,596
2019	$350,185	$319,100	$1,048,446	$31,085
2018	$414,471	$341,498	$1,077,484	$72,973

Southern Maine Community Recreation Center