PHELPS ACTIVITIES COUNCIL

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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

JAMES HALBUR

Tax Period

2023-01-01 to 2023-12-31

PHELPS ACTIVITIES COUNCIL, founded in 2008, is a micro nonprofit in the Education sector that reported $97K in total revenue in fiscal year 2023. Expenses of $111K exceeded revenue, resulting in a 15% operating deficit.

Mission

TO PROVIDE SPORTING ACTIVITIES FOR INNER CITY CHILDREN AND OUTREACH TO RESTORE LIVES

Program Service Accomplishments

Program 1

Expenses: $111,226 Revenue: $96,537

PROVIDE EQUIPMENT AND SUPERVISION FOR INNER CITY YOUTH FORSPORTS AND CHARACTER BUILDING ACTIVITIES

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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 $96,537

Program Service Revenue $0

Investment Income $140

Other Revenue $0

TOTAL REVENUE $96,677

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $111,226

Other Expenses $111,226

TOTAL EXPENSES $111,226

Year-over-Year Comparison

	2023	2022	Change
Revenue	$96,677	N/A	N/A
Expenses	$111,226	N/A	N/A
Net Income	$-14,549	N/A	N/A

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

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
GREG BRUCKER	SECRETARY	5.00	Director	$0	$0	$0
KENT JOYNER	TREASURER	1.00	Director	$0	$0	$0
MARCUS NOLEN	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
JAMES HALBUR	PRESIDENT	10.00	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	$96,677	$111,226	$29,981	$-14,549
2022	$90,632	$48,563	$44,530	$42,069
2021	$51,648	$53,874	$2,461	$-2,226
2020	$63,765	$61,718	$4,687	$2,047
2019	$50,121	$54,890	$2,640	$-4,769
2018	$87,316	$104,759	$7,409	$-17,443