LIPONI FOUNDATION FOR SPECIAL RECREATION (EIN 363794072) - 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

1991

Legal Domicile

Principal Officer

DEBORAH MANNO

Phone

8479665522

Tax Period

2024-01-01 to 2024-12-31

LIPONI FOUNDATION FOR SPECIAL RECREATION, founded in 1991, is a micro nonprofit in the Community Improvement sector that reported $98K in total revenue in fiscal year 2024. Expenses of $155K exceeded revenue, resulting in a 57% operating deficit.

Mission

THE LIPONI FOUNDATION IS DEDICATED TO PROVIDING SUPPORT TO THE MAINE-NILES ASSOCIATION OF SPECIAL RECREATION IN ITS EFFORTS TO PROVIDE RECREATIONAL AND LEISURE PROGRAMS FOR INDIVIDUALS WITH DISABILITIES.

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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 $4,851

Program Service Revenue $0

Investment Income $29,276

Other Revenue $64,041

TOTAL REVENUE $98,168

Expense Breakdown

Grants Paid $141,217

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $141,217

Other Expenses $13,364

TOTAL EXPENSES $154,581

Year-over-Year Comparison

	2024	2023	Change
Revenue	$98,168	$93,173	+0.1%
Expenses	$154,581	$54,351	+1.8%
Net Income	$-56,413	$38,822	-2.5%

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

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
ROBERT CLARK	TRUSTEE	1.00	Director	$0	$0	$0
JULIE GENUALDI	TRUSTEE	1.00	Director	$0	$0	$0
AILEEN HODGE	TRUSTEE	1.00	Director	$0	$0	$0
STEVEN KOLLER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
JOHN LISTON	TRUSTEE	1.00	Director	$0	$0	$0
DEBORAH MANNO	PRESIDENT	1.00	Officer Director	$0	$0	$0
FRED MINELLI	TRUSTEE	1.00	Director	$0	$0	$0
MARIO MINELLI	TRUSTEE	1.00	Director	$0	$0	$0
TONI RICH	TRUSTEE	1.00	Director	$0	$0	$0
SARIN SEESAWAT	TRUSTEE	1.00	Director	$0	$0	$0
DOLORES STANTON	TRUSTEE	1.00	Director	$0	$0	$0
RON STEIN	TREASURER	1.00	Officer Director	$0	$0	$0
DEAN STRZELECKI	TRUSTEE	1.00	Director	$0	$0	$0
MARLENE WORTHLEY	TRUSTEE	1.00	Director	$0	$0	$0
TRISHA BREITLOW	SECRETARY	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	$98,168	$154,581	$759,088	$-56,413
2023	$93,173	$54,351	$780,813	$38,822
2022	$90,448	$38,295	$678,158	$52,153
2021	$87,013	$34,330	$770,347	$52,683
2020	$99,209	$100,294	$689,702	$-1,085
2019	$68,635	$60,044	$662,467	$8,591
2018	$86,879	$130,051	$580,518	$-43,172

LIPONI FOUNDATION FOR SPECIAL RECREATION