THE HESPERIA AREA RECREATION DISTR… - Form 990 Financial Data

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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

Principal Officer

ROBERT HERNANDEZ

Phone

7602445488

Tax Period

2024-07-01 to 2025-06-30

THE HESPERIA AREA RECREATION DISTRICT FOUNDATION is a community nonprofit in the Recreation & Sports sector that reported $1.7M in total revenue in fiscal year 2024. Expenses of $2.3M exceeded revenue, resulting in a 35% operating deficit.

Mission

THE HESPERIA AREA RECREATION DISTRICT FOUNDATION WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING ALL RESIDENTS HAVE ACCESS TO QUALITY RECREATION, FACILITIES, PARKS AND PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $2,242,120

THE HESPERIA AREA RECREATION DISTRICT FOUNDATION WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING RECREATIONAL ACTIVIIES AND EDUCATION TO THE RESIDENTS OF THE CITY OF HESPERIA.

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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 (2024)

Revenue Breakdown

Contributions & Grants $97,203

Program Service Revenue $1,542,428

Investment Income $303

Other Revenue $94,699

TOTAL REVENUE $1,734,633

Expense Breakdown

Grants Paid $4,500

Salaries & Benefits $1,074,894

Fundraising Expenses $0

Program Expenses $2,242,120

Other Expenses $1,266,418

TOTAL EXPENSES $2,345,812

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,734,633	$1,706,860	+0.0%
Expenses	$2,345,812	$2,395,855	0.0%
Net Income	$-611,179	$-688,995	-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

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
GARY DRYLIE	Director	0.50	Director	$0	$0	$0
DAN CLEVELAND	Director	0.50	Director	$0	$0	$0
REBECCA DAUGHERTY	President	0.50	Director	$0	$0	$0
CAROL HILL	Director	0.50	Director	$0	$0	$0
AMANDA GINGERICH	Vice President	0.50	Director	$0	$0	$0
ROBERT HERNANDEZ	General Manager	40.00	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
2025	$1,734,633	$2,345,812	$3,287,862	$-611,179
2024	$1,706,860	$2,395,855	$2,817,422	$-688,995
2023	$2,064,864	$1,476,434	$4,051,027	$588,430
2022	$1,741,774	$1,444,658	$2,969,760	$297,116
2021	$1,009,452	$815,289	$2,540,698	$194,163
2020	$1,279,469	$1,338,755	$2,250,471	$-59,286
2019	$1,954,734	$1,727,969	$2,571,948	$226,765
2018	$1,970,795	$2,417,541	$2,710,376	$-446,746

THE HESPERIA AREA RECREATION DISTRICT FOUNDATION