BOWLING GREEN SPECIAL IMPROVEMENT DISTRICT (EIN 341939110) - 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

2002

Legal Domicile

Principal Officer

RANDALL J ROBERTS

Tax Period

2023-01-01 to 2023-12-31

BOWLING GREEN SPECIAL IMPROVEMENT DISTRICT, founded in 2002, is a small nonprofit in the Community Improvement sector that reported $221K in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion.

Mission

MAINTAIN DOWNTOWN AREA BY PROVIDING SIDEWALK SWEEPING AND SNOW REMOVAL SERVICES, PLANTING, WEEDING, AND WATERING OF FLOWERING BASKETS AND PAINTING OF BOLLARDS AND LIGHTPOSTS.

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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 $149,748

Program Service Revenue $71,602

Investment Income $0

Other Revenue $0

TOTAL REVENUE $221,350

Expense Breakdown

Grants Paid $0

Salaries & Benefits $98,831

Fundraising Expenses $0

Program Expenses $87,950

Other Expenses $120,443

TOTAL EXPENSES $219,274

Year-over-Year Comparison

	2023	2022	Change
Revenue	$221,350	$190,026	+0.2%
Expenses	$219,274	$197,991	+0.1%
Net Income	$2,076	$-7,965	-1.3%

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
Ashley Lake	Trustee	001.00	Director	$0	$0	$0
Floyd Craft	Trustee	001.00	Director	$0	$0	$0
Al Green	Trustee	001.00	Director	$0	$0	$0
Kim Thomas	Trustee	001.00	Director	$0	$0	$0
Jim Phares	Trustee	001.00	Director	$0	$0	$0
Richard Newlove	Trustee	001.00	Director	$0	$0	$0
Greg Halamay	Chairperson	004.00	Officer Director	$0	$0	$0
John Maurer	Vice Chairperson	001.00	Officer Director	$0	$0	$0
Michael Penrod	Secretary	001.00	Officer Director	$0	$0	$0
Randall Roberts	Treasurer	001.00	Officer Director	$0	$0	$0
Amy Craft Ahrens	Ex-Officio	001.00	Officer Director	$0	$0	$0
Lori Tretter	Ex-Officio	001.00	Officer Director	$0	$0	$0
Zach Tracy	Trustee	001.00	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	No data	No data	No data	No data
2023	$221,350	$219,274	$139,877	$2,076

BOWLING GREEN SPECIAL IMPROVEMENT DISTRICT