LAPORTE COUNTY PARK FOUNDATION

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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

1991

Legal Domicile

Principal Officer

STEPHANIE OBERLIE

Phone

2198773500

Tax Period

2023-01-01 to 2023-12-31

LAPORTE COUNTY PARK FOUNDATION, founded in 1991, is a small nonprofit in the Recreation & Sports sector that reported $158K in total revenue in fiscal year 2023. Revenue fell 64% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $109K, a strong 69% operating margin.

Mission

PROVIDING THE LAPORTE COUNTY PARK DEPARTMENT WITH PUBLIC SUPPORT FOR EXPANDED OPPORTUNITIES FOR LAND PRESERVATION, PARK DEVELPOMENT AND EXPANDED PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $26,615

ASSIST AND SUPPORT THE LAPORTE COUNT PARK AND RECREATION DEPARTMENT TO TO PROMOTE AND DEVELOP FACILITIES AND PROGRAMS FOR PARK PURPOSES.

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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 $17,581

Program Service Revenue $20,578

Investment Income $118,353

Other Revenue $1,735

TOTAL REVENUE $158,247

Expense Breakdown

Grants Paid $24,077

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $26,615

Other Expenses $25,157

TOTAL EXPENSES $49,234

Year-over-Year Comparison

	2023	2022	Change
Revenue	$158,247	$443,360	-0.6%
Expenses	$49,234	$93,861	-0.5%
Net Income	$109,013	$349,499	-0.7%

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

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
LAPORTE CO PARK DEPT	DIRECTOR	N/A	Director	$0	$0	$0
BILL HEDGE	DIRECTOR	N/A	Director	$0	$0	$0
JAMES JESSUP	DIRECTOR	N/A	Director	$0	$0	$0
LIZ KAMINSKI	TREASURER	N/A	Officer Director	$0	$0	$0
STEVE KING	SECRETARY	N/A	Officer Director	$0	$0	$0
ED MERRION	DIRECTOR	N/A	Director	$0	$0	$0
STEPHANIE OBERLIE	PRESIDENT	N/A	Officer Director	$0	$0	$0
AMY REIHLE	DIRECTOR	N/A	Director	$0	$0	$0
MATT SEBERT	DIRECTOR	N/A	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$158,247	$49,234	$2,857,092	$109,013
2022	$443,360	$93,861	$2,748,079	$349,499
2021	$179,793	$91,692	$2,398,580	$88,101
2020	$113,193	$55,082	$2,310,479	$58,111