PARKE COUNTY INCORPORATED

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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

1984

Legal Domicile

Phone

7655695226

Tax Period

2024-01-01 to 2024-12-31

PARKE COUNTY INCORPORATED, founded in 1984, is a small nonprofit that reported $189K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year. Expenses of $176K left a modest 7% surplus.

Mission

PROMOTION OF THE TOURISM, ARTS AND CRAFTS, AND RURAL HERITAGE OF PARKE COUNTY, INDIANA.

Program Service Accomplishments

Program 1

Expenses: $82,892 Revenue: $149,720

PROMOTION OF THE TOURISM, ARTS AND CRAFTS, AND RURAL HERITAGE OF PARKE COUNTY, INDIANA.

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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 $25,000

Program Service Revenue $149,720

Investment Income $0

Other Revenue $14,703

TOTAL REVENUE $189,423

Expense Breakdown

Grants Paid $0

Salaries & Benefits $96,420

Fundraising Expenses $0

Program Expenses $82,892

Other Expenses $79,315

TOTAL EXPENSES $175,735

Year-over-Year Comparison

	2024	2023	Change
Revenue	$189,423	$224,639	-0.2%
Expenses	$175,735	$213,654	-0.2%
Net Income	$13,688	$10,985	+0.2%

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
BARBARA PEFLEY	DIRECTOR	1.00	Director	$0	$0	$0
IRENE WIRTH	DIRECTOR	1.00	Director	$0	$0	$0
LUKE MOODY	DIRECTOR	1.00	Director	$0	$0	$0
RANDY PETERS	DIRECTOR	1.00	Director	$0	$0	$0
DONNA LEONARD	DIRECTOR	1.00	Director	$0	$0	$0
TAMI PETERS	TREASURER	10.00	Officer	$0	$0	$0
REBECCA PEFLEY	VICE-PRESIDENT	1.00	Officer	$0	$0	$0
RODGER SMITH	PRESIDENT	1.00	Officer	$0	$0	$0
ABIGAIL LAPP	SECRETARY	1.00	Officer	$0	$0	$0
DEBRA OLSON	ASSISTANT SECRETARY TREASURER	1.00	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
2024	$189,423	$175,735	$106,134	$13,688
2023	$224,639	$213,654	$93,143	$10,985