MICHIGAN RECREATION & PARK ASSOCIATION (EIN 382457661) - 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

1983

Legal Domicile

Principal Officer

CHAD STEVENS

Phone

5174859888

Tax Period

2024-01-01 to 2024-12-31

MICHIGAN RECREATION & PARK ASSOCIATION, founded in 1983, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2024.

Mission

A MEMBER DRIVEN ORGANIZATION COMMITTED TO PROVIDING QUALITY PROFESSIONAL PARK AND RECREATION PROGRAMS AND SERVICES WITH FISCAL INTEGRITY AND PROGRESSIVE LEADERSHIP TO MICHIGANS RECREATION AND PARKS TRADE.

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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 $235,308

Program Service Revenue $2,358,085

Investment Income $9,886

Other Revenue $0

TOTAL REVENUE $2,603,279

Expense Breakdown

Grants Paid $6,605

Salaries & Benefits $407,127

Fundraising Expenses $0

Program Expenses $2,136,415

Other Expenses $2,170,354

TOTAL EXPENSES $2,584,086

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,603,279	$2,499,645	+0.0%
Expenses	$2,584,086	$2,395,520	+0.1%
Net Income	$19,193	$104,125	-0.8%

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

125

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

$108,397

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICHOLE FISHER	EXECUTIVE DIRECTOR	40.00	Officer	$108,397	$0	$108,397
NIKKI McEACHERN	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
GARY KIRSH	PRESIDENTIAL APPOINTEE	1.00	Director	$0	$0	$0
CHAD STEVENS	PRESIDENT	1.00	Director	$0	$0	$0
LAREINA WHEELER	DIRECTOR AT LARGE	1.00	Director	$0	$0	$0
DAN EKONEN	PRESIDENTIAL APPOINTEE	1.00	Director	$0	$0	$0
KYLE LANGLOIS	PRESIDENT ELECT	1.00	Director	$0	$0	$0
GREG MORRIS	DIRECTOR AT LARGE	1.00	Director	$0	$0	$0
LORI IRWIN	PAST PRESIDENT	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	$2,603,279	$2,584,086	$549,162	$19,193
2023	$2,499,645	$2,395,520	$584,770	$104,125
2022	$2,086,196	$2,048,704	$383,289	$37,492
2021	$1,715,887	$1,485,830	$320,519	$230,057
2020	$1,030,331	$1,110,351	$141,738	$-80,020
2019	$1,019,774	$1,017,492	$332,464	$2,282

MICHIGAN RECREATION & PARK ASSOCIATION