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)

4 risk indicators measuring financial stability and operational resilience

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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.

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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

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

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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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