50 PLUS RECREATION INC (EIN 311416557) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

JOANNE S BROWN

Phone

6145600347

Tax Period

2025-01-01 to 2025-12-31

50 PLUS RECREATION INC, founded in 1993, is a micro nonprofit in the Recreation & Sports sector that reported $39K in total revenue in fiscal year 2025. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $82K exceeded revenue, resulting in a 108% operating deficit.

Mission

To enhance recreation and treatment of adults over 50 years of age through community recreation programs using public and private funding, donations and supplementary funds for equipment and programs consistent with the philosophy of the organization, the development of 50 Recreation programs, and the goals and mission of the Columbus Recreation and parks Department

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $39,391

Investment Income $0

Other Revenue $0

TOTAL REVENUE $39,391

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $81,998

TOTAL EXPENSES $81,998

Year-over-Year Comparison

	2025	2024	Change
Revenue	$39,391	$59,582	-0.3%
Expenses	$81,998	$61,734	+0.3%
Net Income	$-42,607	$-2,152	+18.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
KELLY SHERFIELD	PRESIDENT	010.00	Officer Director	$0	$0	$0
JOANNE SEWARD BROWN	TREASURER	020.00	Officer Director	$0	$0	$0
N/A	SECRETARY	010.00	Officer 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
2025	$39,391	$81,998	$77,919	$-42,607
2024	$59,582	$61,734	$81,514	$-2,152
2023	$50,384	$38,202	$84,020	$12,182
2022	$38,494	$39,773	$71,838	$-1,279
2021	$15,987	$21,695	$73,493	$-5,708
2020	$15,679	$17,750	$79,201	$-2,071
2019	$85,770	$90,857	$83,514	$-5,087
2018	$113,699	$119,237	$89,296	$-5,538

50 PLUS RECREATION INC