FRIENDS OF RESERVOIRS

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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

Principal Officer

LYNN QUATTRO

Phone

6206725911

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF RESERVOIRS, founded in 2010, is a small nonprofit in the Environment sector that reported $100K in total revenue in fiscal year 2025.

Mission

IMPROVE PUBLIC UNDERSTANDING OF FISH HABITAT. WE ARE DEDICATED TO PROTECTING AND/OR RESTORING FISHERIES HABITAT IN RESERVOIR SYSTEMS NATIONWIDE. WE PARTIALLY FUND AQUATIC HABITAT RESTORATION EFFORTS.

Program Service Accomplishments

Program 1

Expenses: $96,320

OUTREACH, EDUCATION AND ESTABLISHING NETWORK OF COMMUNICATION BETWEEN ITSELF AND ALLIED FRIENDS GROUPS. PROMOTING RESTORATION OF FISHERIES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $99,317

Program Service Revenue $0

Investment Income $0

Other Revenue $904

TOTAL REVENUE $100,221

Expense Breakdown

Grants Paid $8,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $96,320

Other Expenses $91,155

TOTAL EXPENSES $99,155

Year-over-Year Comparison

	2025	2024	Change
Revenue	$100,221	$105,372	0.0%
Expenses	$99,155	$113,610	-0.1%
Net Income	$1,066	$-8,238	-1.1%

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

Governance

Voting Members

Independent Members

N/A

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
LYNN QUATTRO	PRESIDENT	N/A	Officer	$0	$0	$0
MIKE HOMER	TREASURER	N/A	Officer	$0	$0	$0
REBECCA KROGMAN	MEMBER	N/A	Officer	$0	$0	$0
GENE GILLILAND	MEMBER	N/A	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
2025	$100,221	$99,155	$37,934	$1,066
2024	$105,372	$113,610	$36,868	$-8,238
2023	$96,738	$93,207	$45,106	$3,531
2022	$103,268	$308,251	$41,575	$-204,983
2021	$84,521	$563,494	$246,558	$-478,973
2020	$1,173,580	$538,634	$725,531	$634,946