Logan County Friendly Senior Center

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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

1983

Legal Domicile

Principal Officer

Linda Erdy

Phone

9375931511

Tax Period

2023-05-01 to 2024-04-30

Logan County Friendly Senior Center, founded in 1983, is a small nonprofit in the Human Services sector that reported $247K in total revenue in fiscal year 2023. Revenue surged 25% from the prior year, signaling strong growth momentum. Expenses of $215K left a modest 13% surplus.

Mission

THE OPERATION OF A PUBLIC SENIOR CENTER

Program Service Accomplishments

Program 1

Expenses: $82,694

OTHER PROGRAM ACTIVITIES - PROMOTED AND INSTRUCTED CLASSES FOR; QUILTING, BASKET WEAVING, WOOD CARVING, AND BRIDGE. ALSO PROVIDED SPACE FOR SINGING, BILLIARDS, VARIOUS GAMES, AND A GIFT SHOP. THE...

OTHER PROGRAM ACTIVITIES - PROMOTED AND INSTRUCTED CLASSES FOR; QUILTING, BASKET WEAVING, WOOD CARVING, AND BRIDGE. ALSO PROVIDED SPACE FOR SINGING, BILLIARDS, VARIOUS GAMES, AND A GIFT SHOP. THE PUBLIC WAS SERVED BEYOND OUR MEMBERSHIP BY PROVIDING SPACE FOR BIBLE STUDY, BOOK CLUB, HEALTH CHECKS, AND GOLDEN BUCKEYE CARD REGISTRATION.

Program 2

Expenses: $70,346

TRAVEL - WE COORDINATE WITH TRAVEL AGENCIES TO ALLOW AN OPPRTUNITY FOR OUR MEMBERS TO PARTAKE. OUR TRIPS PROVIDE EDUCATIONAL BACKGROUNDS AND PLEASURE TO ALL INVOLVED. WE HAVE BEEN ABLE TO COORDINATE OVER 580 INDIVIDUAL TRIPS FOR OUR MEMBERS TO ATTEND. WE WANT TO MAKE SURE OUR MEMBERS HAVE THE OPPORTUNITIES TO ENJOY SOME OF THE ADVENTURES LIFE HAS TO OFFER THAT THEY WOULDN'T HAVE OTHERWISE. THE MEMBERS ARE ABLE TO RELY ON EACH OTHER AND HAVE THE ABILITY TO BE PART OF A BIGGER GROUP AND NOT BE SETTING AT HOME BY THEMSELVES.

Program 3

Expenses: $19,730

LUNCHEONS - WE PROVIDE THE OPPORTUNITY FOR MEMBERS AND THE COMMUNITY TO COME ENJOY A NUTRITOUS MEAL WITH FELLOWSHIP. WE GATHER AND PREPARE THESE MEALS SO MEMBERS CAN GET A HOT, FRESH MEAL AND...

LUNCHEONS - WE PROVIDE THE OPPORTUNITY FOR MEMBERS AND THE COMMUNITY TO COME ENJOY A NUTRITOUS MEAL WITH FELLOWSHIP. WE GATHER AND PREPARE THESE MEALS SO MEMBERS CAN GET A HOT, FRESH MEAL AND SOCIALISE WITH FRIENDS AND FAMILIES. THIS IS ANOTHER ACTIVITY WE ARE FORTUNATE TO OFFER TO OUR MEMBERS TO KEEP THE SMILES ON THEIR FACES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $6,211

Program Service Revenue $115,245

Investment Income $3,738

Other Revenue $121,541

TOTAL REVENUE $246,735

Expense Breakdown

Grants Paid $0

Salaries & Benefits $84,414

Fundraising Expenses $13,373

Program Expenses $176,370

Other Expenses $131,047

TOTAL EXPENSES $215,461

Year-over-Year Comparison

	2023	2022	Change
Revenue	$246,735	$197,155	+0.3%
Expenses	$215,461	$196,048	+0.1%
Net Income	$31,274	$1,107	+27.3%

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

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
Tam Blakely	Trustee	0.00	Director	$0	$0	$0
Dwight Hanson	Trustee	0.00	Director	$0	$0	$0
Katie Amidon	Trustee	0.00	Director	$0	$0	$0
Robert Mitchell	Treasurer	2.00	Officer Director	$0	$0	$0
Earl LeVan	Trustee	3.00	Director	$0	$0	$0
Christie Barns	Trustee	0.00	Director	$0	$0	$0
Barb Jacobs	Trustee	3.00	Director	$0	$0	$0
Susan Weikart	Trustee	0.00	Director	$0	$0	$0
Sharon Clem	Director	40.00	Director	$0	$0	$0
Michael Yoder	Trustee	0.00	Director	$0	$0	$0
Carol Sue Holdren	Trustee	8.00	Director	$0	$0	$0
Linda Erdy	President	2.00	Officer Director	$0	$0	$0
Jim Ward	Secretary	2.00	Officer Director	$0	$0	$0
Glenna Theis	Vice President	2.00	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
2024	$246,735	$215,461	$513,412	$31,274
2023	$197,155	$196,048	$483,111	$1,107
2022	$195,263	$156,480	$482,306	$38,783
2021	$110,989	$88,010	$443,757	$22,979
2020	$177,173	$170,360	$418,323	$6,813
2019	$163,233	$150,569	$412,802	$12,664
2018	$161,581	$166,914	$400,169	$-5,333