FRIENDS OF NH DRUG COURTS (EIN 260899302) - 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

2014

Legal Domicile

Principal Officer

TONY NARO

Phone

6032259540

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF NH DRUG COURTS, founded in 2014, is a small nonprofit in the Mental Health sector that reported $173K in total revenue in fiscal year 2024. Revenue surged 47% from the prior year, signaling strong growth momentum.

Mission

PROVIDING TARGETED FINANCIAL SUPPORT TO ASSIST DRUG COURT PARTICIPANTS IN THEIR RECOVERY, SAVING LIVES AND MAKING OUR COMMUNITIES SAFER.

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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 $97,716

Program Service Revenue $0

Investment Income $32

Other Revenue $75,218

TOTAL REVENUE $172,966

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $175,449

Other Expenses $177,743

TOTAL EXPENSES $177,743

Year-over-Year Comparison

	2024	2023	Change
Revenue	$172,966	$117,922	+0.5%
Expenses	$177,743	$71,406	+1.5%
Net Income	$-4,777	$46,516	-1.1%

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

N/A

Employees

N/A

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
DR THOMAS ANDREW	DIRECTOR	1.00	Director	$0	$0	$0
STEPHEN DICICCO	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER GASSER	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL GOONAN	DIRECTOR	1.00	Director	$0	$0	$0
RICARDO ST HILAIRE	DIRECTOR	1.00	Director	$0	$0	$0
JANAN ARCHIBALD	DIRECTOR	1.00	Director	$0	$0	$0
MARGARET GILMOUR	DIRECTOR	1.00	Director	$0	$0	$0
DR JENNIFER JONES	DIRECTOR	0.00	Director	$0	$0	$0
JOHN KACAVAS	DIRECTOR	0.00	Director	$0	$0	$0
KATHRYN MARCHOCKI	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW OFFIT	DIRECTOR	1.00	Director	$0	$0	$0
LARA SAFFO	DIRECTOR	1.00	Director	$0	$0	$0
EDWARD VAN DORN	DIRECTOR	1.00	Director	$0	$0	$0
N/A	IMMEDIATE PAST PRESIDENT	1.00		$0	$0	$0
N/A	PRESIDENT	3.00		$0	$0	$0
N/A	VICE PRESIDENT	1.00		$0	$0	$0
N/A	TREASURER	1.00		$0	$0	$0
N/A	SECRETARY	3.00		$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	$172,966	$177,743	$135,875	$-4,777
2023	$117,922	$71,406	$140,334	$46,516

FRIENDS OF NH DRUG COURTS