Friends of NCRD

EIN: 263325407 501(c)(3) Community Improvement

Nehalem, OR

Total Revenue
$233,153
Total Expenses
$30,773
Total Assets
$221,560
Net Assets
$221,560
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2009
Legal Domicile
OR
Principal Officer
Linda Makohon
Tax Period
2023-07-01 to 2024-06-30

Friends of NCRD, founded in 2009, is a small nonprofit in the Community Improvement sector that reported $233K in total revenue in fiscal year 2023. The organization ran a surplus of $202K, a strong 87% operating margin.

Mission

Our mission is to support programs and projects of North County Recreation District through promotion, fundraising, and providing scholarships (for user fees) to encourage inclusion for all.

Program Service Accomplishments

Program 1
Expenses: $15,000

New aquatic center construction:During the 23/24 fiscal year, Friends contributed $15,000 from our own fundraising efforts to the pool project. Friends of NCRD also provided a conduit for donations...

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New aquatic center construction:During the 23/24 fiscal year, Friends contributed $15,000 from our own fundraising efforts to the pool project. Friends of NCRD also provided a conduit for donations and grants awarded to NCRD through our on line donation account for donors wanting to use a non-profit organization. Friends of NCRD(ie, the gala dinner held in May) that generated donations for the pool project.

Program 2
Expenses: $14,500

Scholarships for patrons user fees:Scholarships are distributed quarterly based on a formula and system that NCRD staff has developed that protects patron confidentiality. During 2024 year, Friends...

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Scholarships for patrons user fees:Scholarships are distributed quarterly based on a formula and system that NCRD staff has developed that protects patron confidentiality. During 2024 year, Friends of NCRD gave over $14,500 in scholarships for user fees to NCRD patrons.

Program 3
Expenses: $1,000 Revenue: $10,000

Fitness Center upgrades: Friends of NCRD sponsor a raffle fundraiser in February of each year to benefit upgrades to fitness center equipment. Friends of NCRD budgets $1,000 to sponsor the event and...

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Fitness Center upgrades: Friends of NCRD sponsor a raffle fundraiser in February of each year to benefit upgrades to fitness center equipment. Friends of NCRD budgets $1,000 to sponsor the event and helps to generate donations of gifts; NCRD funds the remaining costs of room space and staff time. In 2024, this fundraiser gleaned over $10,000 for new equipment.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $224,075
Program Service Revenue $5,087
Investment Income $0
Other Revenue $3,991
TOTAL REVENUE $233,153

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $30,773
Other Expenses $30,773
TOTAL EXPENSES $30,773

Year-over-Year Comparison

2023 2022 Change
Revenue $233,153 $230,364 +0.0%
Expenses $30,773 N/A N/A
Net Income $202,380 $230,364 -0.1%
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

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Liquidity & Cash Position

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Governance

Voting Members
4
Independent Members
4
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
4
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Gail Young Secretary 0.00
Officer
$0 $0 $0
Carol Mills Treasurer 0.00
Officer
$0 $0 $0
Linda Makohon President 0.00
Officer
$0 $0 $0
Barb Scott-Brier Vice President 0.00
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 $233,153 $30,773 $221,560 $202,380
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