MAINE-NILES ASSOCIATION OF SPECIAL RECREATION (EIN 363106698) - 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

1972

Legal Domicile

Principal Officer

TRISHA BREITLOW

Phone

8479665522

Tax Period

2024-01-01 to 2024-12-31

MAINE-NILES ASSOCIATION OF SPECIAL RECREATION, founded in 1972, is a community nonprofit that reported $2.5M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

THE ASSOCIATION ORGANIZES SEVEN AREA PARK DISTRICTS TO PROVIDE SPECIAL RECREATION PROGRAMS TO THE PHYSICALLY AND MENTALLY HANDICAPPED WITHIN THEIR DISTRICTS.

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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 $2,184,303

Program Service Revenue $293,949

Investment Income $317

Other Revenue $47,966

TOTAL REVENUE $2,526,535

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,884,730

Fundraising Expenses $7,360

Program Expenses $2,027,677

Other Expenses $877,577

TOTAL EXPENSES $2,762,307

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,526,535	$2,227,973	+0.1%
Expenses	$2,762,307	$2,497,820	+0.1%
Net Income	$-235,772	$-269,847	-0.1%

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

256

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

$135,408

Total Directors

$135,408

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRISHA BREITLOW	EXECUTIVE DI	40.00	Officer Director	$135,408	$0	$135,408
TOM ELENZ	DIRECTOR	1.00	Director	$0	$0	$0
KAREN HAWK	VICE-PRESIDE	1.00	Director	$0	$0	$0
KEVIN HUBKA	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
JOHN SHEA	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
MICHELLE TUFT	TRUSTEE/DIRE	1.00	Director	$0	$0	$0
JEFF WAIT	PRESIDENT	1.00	Officer Director	$0	$0	$0
JOE WEBER	TREASURER	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
2024	$2,526,535	$2,762,307	$2,887,749	$-235,772
2023	$2,227,973	$2,497,820	$3,115,911	$-269,847
2022	$2,125,335	$2,156,517	$1,948,527	$-31,182
2021	$1,810,056	$1,735,499	$1,450,552	$74,557
2020	$1,667,135	$1,686,299	$1,000,888	$-19,164
2019	$2,438,402	$2,446,223	$1,096,166	$-7,821
2018	$2,400,912	$2,351,739	$1,130,547	$49,173

MAINE-NILES ASSOCIATION OF SPECIAL RECREATION