ROANOKE COMMUNITY GARDEN ASSOCIATION INC (EIN 262082150) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

JEREMY BUTTERFIELD

Tax Period

2019-01-01 to 2019-12-31

ROANOKE COMMUNITY GARDEN ASSOCIATION INC is a micro nonprofit that reported $64K in total revenue in fiscal year 2018. Expenses of $61K left a modest 5% surplus.

Mission

ROANOKE COMMUNITY GARDEN ASSOCIATION, INC. (RCGA) IS A NON-PROFIT CORPORATION ORGANIZED FOR THE PURPOSE OF ESTABLISHING COMMUNITY GARDENS IN ORDER TO PROVIDE AN OPPORTUNITY FOR LOCAL RESIDENTS TO 1) GARDEN 2) BEAUTIFY THE NEIGHBORHOOD AND PROVIDE A MEETING PLACE FOR NEIGHBORS AND 3) PROMOTE, EDUCATE, AND DISSEMINATE INFORMATION ABOUT THE SUSTAINABILITY AND FOOD SECURITY TO THE LOCAL COMMUNITY. ROANOKE COMMUNITY GARDENS ASSOCIATION IS FUNDED BY REVENUE FROM AGENCY PROGRAMS AND GRANTS FROM LOCAL, STATE AND FEDERAL AGENCIES. SUCH GRANTS USUALLY REQUIRES COMPLIANCE WITH PRESCRIBED GRANT CONDITIONS AND OTHER SPECIAL REQUIREMENTS, INCLUDING THE FURNISHING OF CERTAIN AMOUNTS OF CASH OR NONCASH CONTRIBUTIONS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2019)

Revenue Breakdown

Contributions & Grants $8,176

Program Service Revenue $32,030

Investment Income $0

Other Revenue $0

TOTAL REVENUE $40,206

Expense Breakdown

Grants Paid $0

Salaries & Benefits $34,285

Fundraising Expenses $0

Program Expenses $59,414

Other Expenses $25,129

TOTAL EXPENSES $59,414

Year-over-Year Comparison

	2019	2018	Change
Revenue	$40,206	$64,353	-0.4%
Expenses	$59,414	$61,451	0.0%
Net Income	$-19,208	$2,902	-7.6%

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
CATHERINE BOUSH	BOARD MEMBER	N/A	Officer Director	$0	$0	$0
JEREMY BUTTERFIELD	PRESIDENT	N/A	Officer Director	$0	$0	$0
SUZANNE CRESSWELL	BOARD MEMBER	N/A	Officer Director	$0	$0	$0
DIANA KEVORKIAN	TREASURER	N/A	Officer Director	$0	$0	$0
LAURA WASKO	BOARD MEMBER	N/A	Officer 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
2019	$40,206	$59,414	$25,123	$-19,208
2018	$64,353	$61,451	$42,519	$2,902

ROANOKE COMMUNITY GARDEN ASSOCIATION INC