THE SALEM COMMUNITY CENTER INC (EIN 341921103) - Form 990 Financial Analysis & Trantor Score

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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

2000

Legal Domicile

Principal Officer

HEATHER YOUNG

Phone

3303325885

Tax Period

2025-01-01 to 2025-12-31

THE SALEM COMMUNITY CENTER INC, founded in 2000, is a community nonprofit in the Recreation & Sports sector that reported $3.1M in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $2.7M left a modest 14% surplus.

Mission

THE SALEM COMMUNITY CENTER IS A PRIVATE NOT FOR PROFIT ORGANIZATION DEDICATED TO THE IMPROVEMENT OF THE QUALITY OF LIFE WITHIN OUR COMMUNITY. THIS CONTINUOUS PROCESS WILL BE ENHANCED BY STRIVING TOWARDS THE FOLLOWING GOALS: - TO ENCOURAGE A SENSE OF COMMUNITY BY FACILITATING PARTNERSHIPS WITH LOCAL HEALTH, SERVICE, AND EDUCATIONAL INSTITUTIONS AND ORGANIZATIONS. - TO PROMOTE THE PRINCIPLES OF ACCEPTANCE, UNDERSTANDING, FELLOWSHIP AND RESPECT FOR ALL PEOPLE WITHIN OUR COMMUNITY. - TO PROVIDE RECREATIONAL ACTIVITIES TO PROMOTE PERSONAL WELLNESS. - TO BE RESPONSIVE TO OUR MEMBERSHIP BY ADDRESSING EMERGING AND CHANGING COMMUNITY NEEDS AND REMOVING ECONOMIC BARRIERS WITHIN AVAILABLE RESOURCES. - TO CONTINUE THE CYCLE OF GIVING THROUGH SERVICE AND RESOURCES TO OUR COMMUNITY.

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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 $1,315,495

Program Service Revenue $1,626,894

Investment Income $32,702

Other Revenue $143,520

TOTAL REVENUE $3,118,611

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,015,990

Fundraising Expenses $0

Program Expenses $1,851,501

Other Expenses $1,674,140

TOTAL EXPENSES $2,690,130

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,118,611	$2,852,483	+0.1%
Expenses	$2,690,130	$2,422,659	+0.1%
Net Income	$428,481	$429,824	0.0%

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

164

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

$84,056

Total Directors

$84,056

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEATHER YOUNG	EXECUTIVE DI	40.00	Officer Director	$84,056	$0	$84,056
MATTHEW BUTTS	PRESIDENT	0.50	Officer Director	$0	$0	$0
LEE AUSTIN FREDRICKSON	DIRECTOR	0.50	Director	$0	$0	$0
MICHAEL MCCULLOCH	SECRETARY	0.50	Officer Director	$0	$0	$0
GEORGE MORRIS	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
JULIE NEEDS	DIRECTOR	0.50	Director	$0	$0	$0
JERRY STITLE	DIRECTOR	0.50	Director	$0	$0	$0
JOHN TONTI	TREASURER	0.50	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	$3,118,611	$2,690,130	$10,090,380	$428,481
2024	$2,852,483	$2,422,659	$10,313,743	$429,824
2023	$2,707,675	$2,317,764	$10,512,468	$389,911
2022	$2,467,126	$2,139,042	$10,760,661	$328,084
2021	$2,579,852	$2,023,899	$10,935,309	$555,953
2020	$1,848,637	$2,053,553	$11,225,384	$-204,916
2019	$2,500,815	$2,385,668	$11,492,491	$115,147
2018	$2,843,952	$2,348,602	$11,780,874	$495,350

THE SALEM COMMUNITY CENTER INC