FRIENDS OF THE ALPENA COURTS

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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

1999

Legal Domicile

Principal Officer

Brian DenBleyker

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE ALPENA COURTS, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $418K in total revenue in fiscal year 2025. Revenue surged 989% from the prior year, signaling strong growth momentum. The organization ran a surplus of $73K, a strong 18% operating margin.

Mission

The purpose of the Friends of the Alpena Courts is to promote and support the sports of pickleball and tennis for people of all ages living in Northeast Michigan.

Program Service Accomplishments

Program 1

Expenses: $343,968 Revenue: $417,838

The Friends of the Alpena Courts with the cooperation of the City of Alpena, Michigan planned and reused funds in the amount of $417,838 to replace the basketball, tennis, and add pickleball courts at Bayview Park. The cost was $344,397 with tje remaining funds to be spent to construct a pavilion in 2026.

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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 (2025)

Revenue Breakdown

Contributions & Grants $417,636

Program Service Revenue $0

Investment Income $170

Other Revenue $58

TOTAL REVENUE $417,864

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $343,968

Other Expenses $344,397

TOTAL EXPENSES $344,397

Year-over-Year Comparison

	2025	2024	Change
Revenue	$417,864	$38,376	+9.9%
Expenses	$344,397	$400	+860.0%
Net Income	$73,467	$37,976	+0.9%

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
Susan Cloft	Director	1	Director	$0	$0	$0
Leah Conboy	Director	1	Director	$0	$0	$0
Julie Dietz	Director	1	Director	$0	$0	$0
Ron Fusina	Director/Project Coordinator	10	Director	$0	$0	$0
Kay Lumsden	Director	1	Director	$0	$0	$0
Jill McParlan	Director	1	Director	$0	$0	$0
Brian DenBleyjer	President/Secretary	2	Officer	$0	$0	$0
Thomas Brindley	Treasurer	5	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
2025	$417,864	$344,397	$122,731	$73,467