SPECIAL REC ASSOC OF CENTRAL LC (EIN 363062416) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Tax Period

2023-05-01 to 2024-04-30

SPECIAL REC ASSOC OF CENTRAL LC, founded in 1976, is a community nonprofit in the Human Services sector that reported $2.7M in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

THE SPECIAL RECREATION ASSOCIATION OF CENTRAL LAKE COUNTY PROVIDES RECREATION PROGRAMS AND SERVICES TO INDIVIDUALS WITH SPECIAL NEEDS AND DISABILITIES, AND THEIR FAMILIES, WHO RESIDE WITHIN THE BOUNDARIES OF MEMBER AGENCY COMMUNITIES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $994,044

Program Service Revenue $1,547,995

Investment Income $20,929

Other Revenue $103,710

TOTAL REVENUE $2,666,678

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,279,480

Fundraising Expenses $61,362

Program Expenses $2,373,375

Other Expenses $1,411,886

TOTAL EXPENSES $2,691,366

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,666,678	$2,422,815	+0.1%
Expenses	$2,691,366	$2,298,291	+0.2%
Net Income	$-24,688	$124,524	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

143

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

$149,235

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN BUCKNER	SECRETARY	40.00	Key Emp	$149,235	$0	$149,235
BRAD BURKE	DIRECTOR	1.00	Director	$0	$0	$0
RON SALSKI	PRESIDENT	1.00	Director	$0	$0	$0
MATT LAPORTE	DIRECTOR	1.00	Director	$0	$0	$0
KATIE GAMROTH	DIRECTOR	1.00	Director	$0	$0	$0
JEFF FOUGEROUSSE	DIRECTOR	1.00	Director	$0	$0	$0
BONNIE CAPUTO	VICE PRESIDENT	1.00	Director	$0	$0	$0
KRISTIN SPLITT	DIRECTOR	1.00	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
2025	No data	No data	No data	No data
2024	$2,666,678	$2,691,366	$772,385	$-24,688
2023	$2,422,815	$2,298,291	$816,060	$124,524
2022	$1,854,524	$1,837,024	$671,670	$17,500
2021	$1,598,941	$1,502,530	$654,693	$96,411
2020	$1,879,989	$1,895,546	$558,035	$-15,557
2019	$1,666,674	$1,602,277	$572,902	$64,397

SPECIAL REC ASSOC OF CENTRAL LC