Pinecone Central Park Association

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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

2010

Legal Domicile

Principal Officer

Jason Mathiasen

Phone

3202535755

Tax Period

2022-01-01 to 2022-12-31

Pinecone Central Park Association, founded in 2010, is a micro nonprofit that reported $210 in total revenue in fiscal year 2022. Revenue fell 100% from the prior year — a significant decline worth monitoring. Expenses of $121K exceeded revenue, resulting in a 57650% operating deficit.

Mission

Develop a community complex that provides a state of the art outdoor activity center in Sartell, MN

Program Service Accomplishments

Program 1

Expenses: $121,275 Revenue: $0

The organization continued improvements, which is focased on developing: 8 - 12 multipurpose fields for soccer, football, ect 4 youth baseball/softball fields Concession stand and restrooms First...

The organization continued improvements, which is focased on developing: 8 - 12 multipurpose fields for soccer, football, ect 4 youth baseball/softball fields Concession stand and restrooms First phase of walking paths Improvements to champion field

Program 2

Expenses: $0 Revenue: $0

The organization sponsors and runs athletic tournaments and events at Pine Cone Park, including baseball tournaments, soccer games and music in the park.

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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 (2022)

Revenue Breakdown

Contributions & Grants $150

Program Service Revenue $0

Investment Income $60

Other Revenue $0

TOTAL REVENUE $210

Expense Breakdown

Grants Paid $116,992

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $121,275

Other Expenses $4,283

TOTAL EXPENSES $121,275

Year-over-Year Comparison

	2022	2021	Change
Revenue	$210	$145,243	-1.0%
Expenses	$121,275	$124,413	0.0%
Net Income	$-121,065	$20,830	-6.8%

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

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
Michael	Spanier	5.00	Director	$0	$0	$0
Jason	Mathiasen	5.00	Director	$0	$0	$0
Jed	Meyer	1.00	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
2022	$210	$121,275	No data	$-121,065
2021	$145,243	$124,413	$121,065	$20,830
2020	$142,134	$134,467	$83,287	$7,667
2019	$319,636	$436,107	$92,441	$-116,471
2018	$157,205	$1,000,958	$203,407	$-843,753