SALEM COMMUNITY ACTIVITIES CENTER INC (EIN 371107462) - 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

1981

Legal Domicile

Principal Officer

Michelle Daniels

Phone

6185486261

Tax Period

2024-01-01 to 2024-12-31

SALEM COMMUNITY ACTIVITIES CENTER INC, founded in 1981, is a small nonprofit in the Recreation & Sports sector that reported $143K in total revenue in fiscal year 2024. Revenue surged 59% from the prior year, signaling strong growth momentum. Expenses of $180K exceeded revenue, resulting in a 26% operating deficit.

Mission

EDUCATION

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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 $36,490

Program Service Revenue $20,565

Investment Income $1,209

Other Revenue $84,301

TOTAL REVENUE $142,565

Expense Breakdown

Grants Paid $0

Salaries & Benefits $111,319

Fundraising Expenses $0

Program Expenses $157,961

Other Expenses $68,906

TOTAL EXPENSES $180,225

Year-over-Year Comparison

	2024	2023	Change
Revenue	$142,565	$89,788	+0.6%
Expenses	$180,225	$193,319	-0.1%
Net Income	$-37,660	$-103,531	-0.6%

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

$40,592

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRACEY GARDEN	DIRECTOR	4.00	Director	$0	$0	$0
CAROLYN HOLSAPPLE	DIRECTOR	4.00	Director	$0	$0	$0
ELLEN NEFF	VICE PRESIDENT	1.00	Director	$0	$0	$0
DR STEPHEN LIGHT	DIRECTOR	1.00	Director	$0	$0	$0
DAVID ARMBRUST	DIRECTOR	1.00	Director	$0	$0	$0
ROSEANN BRANDT	SECRETARY	1.00	Officer Director	$0	$0	$0
RYAN POTTORFF	TREASURER	1.00	Officer Director	$0	$0	$0
MICHELLE DANIELS	PRESIDENT	1.00	Officer Director	$0	$0	$0
KELLEY PREDIUM	EXECUTIVE DIRECTOR	40.00	Director	$21,442	$0	$21,442
KENDRA HERMAN	DIRECTOR	1.00	Director	$0	$0	$0
AMY TELFORD	DIRECTOR	1.00	Director	$0	$0	$0
SHELLY POND	DIRECTOR	1.00	Director	$0	$0	$0
BEV QUINN	DIRECTOR	1.00	Director	$0	$0	$0
KIM MCCOY	DIRECTOR	1.00	Director	$0	$0	$0
SHERRY HAYS	EXECUTIVE DIRECTOR	40.00	Director	$9,567	$0	$9,567
TONYA PRYOR	EXECUTIVE DIRECTOR	40.00	Director	$8,543	$0	$8,543
MARCIE AUVIL	EXECUTIVE DIRECTOR	40.00	Director	$1,040	$0	$1,040

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	$142,565	$180,225	$73,403	$-37,660
2023	$89,788	$193,319	$112,367	$-103,531
2022	$146,745	$146,742	$214,825	$3
2021	$193,902	$130,747	$214,323	$63,155
2020	$132,474	$147,980	$151,267	$-15,506

SALEM COMMUNITY ACTIVITIES CENTER INC