BACKYARD POOL AND SPA PROFESSIONAL… - Form 990 Financial Data

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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

1957

Legal Domicile

Phone

7347303592

Tax Period

2022-07-01 to 2023-06-30

BACKYARD POOL AND SPA PROFESSIONALS OF MICHIGAN, founded in 1957, is a small nonprofit that reported $177K in total revenue in fiscal year 2022. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $156K left a modest 12% surplus.

Mission

Helping professionals to grow their businesses by tapping into the latest knowledge and discovering exceptional best practices from a community of professionals dedicated to promoting the enjoyment and safe use of pools, spas, and hot tubs.

Program Service Accomplishments

Program 1

Expenses: $50,973 Revenue: $165,247

Sponsoring annual Novi Backyard Pool & Spa Show. Members display products and services from the major outdoor living, fencing, outdoor living spaces, including inground and above ground pools, spas...

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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 (2022)

Revenue Breakdown

Contributions & Grants $5,000

Program Service Revenue $165,247

Investment Income $0

Other Revenue $7,097

TOTAL REVENUE $177,344

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $50,973

Other Expenses $155,874

TOTAL EXPENSES $155,874

Year-over-Year Comparison

	2022	2021	Change
Revenue	$177,344	$143,139	+0.2%
Expenses	$155,874	$124,185	+0.3%
Net Income	$21,470	$18,954	+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

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Beninati	President	2.00	Director	$0	$0	$0
Sung Choe	Vice President	2.00	Director	$0	$0	$0
Chris Ferriss	Treasurer	1.00	Director	$0	$0	$0
Rich Martin	Director	1.00	Director	$0	$0	$0
Art Grace	Director	1.00	Director	$0	$0	$0
Ben Bock	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
2023	$177,344	$155,874	$120,369	$21,470

BACKYARD POOL AND SPA PROFESSIONALS OF MICHIGAN