JUNIOR LEAGUE OF PEORIA CO LAKEVIEW RECREATION CENTER (EIN 376032315) - 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

1936

Legal Domicile

Principal Officer

LAURA PRESLEY

Phone

3096859312

Tax Period

2024-06-01 to 2025-05-31

JUNIOR LEAGUE OF PEORIA CO LAKEVIEW RECREATION CENTER, founded in 1936, is a micro nonprofit in the Community Improvement sector that reported $82K in total revenue in fiscal year 2024. Revenue grew 19% year-over-year, indicating healthy expansion. Net assets of $414K represent 61 months of operating reserves.

Mission

IMPROVEMENT OF COMMUNITY THROUGH EFFECTIVE ACTION AND LEADERSHIP OF TRAINED VOLUNTEERS BY VARIOUS PROJECTS AND COMMITTEES.

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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 $60,700

Program Service Revenue $0

Investment Income $11,361

Other Revenue $9,499

TOTAL REVENUE $81,560

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,552

Fundraising Expenses $0

Program Expenses $9,083

Other Expenses $80,297

TOTAL EXPENSES $87,849

Year-over-Year Comparison

	2024	2023	Change
Revenue	$81,560	$68,434	+0.2%
Expenses	$87,849	$85,392	+0.0%
Net Income	$-6,289	$-16,958	-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

245

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	Role	Reportable Comp	Other Comp	Total
MICHELLE BELT	Treasurer	Officer Director	$0	$0	$0
KRISTEN FREDERICK	Secretary	Officer Director	$0	$0	$0
JULIE WALDSCHMIDT	Director	Director	$0	$0	$0
LYNDSEY PLANTAMURA	Director	Director	$0	$0	$0
LAURA PRESLEY	President	Officer Director	$0	$0	$0
SANDY GARZA	COMMITTEE CHAIR	Officer Director	$0	$0	$0
HOLLI HEINZ	Vice President	Officer 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	$81,560	$87,849	$437,449	$-6,289
2024	$68,434	$85,392	$422,121	$-16,958
2023	$66,663	$87,492	$409,049	$-20,829
2022	$71,198	$99,726	$431,880	$-28,528
2021	$152,819	$97,164	$462,941	$55,655
2020	$100,648	$107,587	$408,886	$-6,939

JUNIOR LEAGUE OF PEORIA CO LAKEVIEW RECREATION CENTER