LAKE JAMES PROPERTY OWNERS ASSOCIATION INC (EIN 386091359) - 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

1961

Legal Domicile

Principal Officer

THERESE SINKLER

Phone

2488948052

Tax Period

2025-01-01 to 2025-12-31

LAKE JAMES PROPERTY OWNERS ASSOCIATION INC, founded in 1961, is a small nonprofit that reported $119K in total revenue in fiscal year 2025. Expenses of $103K left a modest 14% surplus.

Mission

COMPLETE LAKE, DAM AND PARK IMPROVEMENTS FOR THE RESIDENTS TO THE ORGANIZATION. PUBLIC PROPERTY IS MAINTAINED AND ALL ZONING LAWS ARE ENFORCED.

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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 $114,228

Program Service Revenue $5,106

Investment Income $0

Other Revenue $0

TOTAL REVENUE $119,334

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $94,694

Other Expenses $102,677

TOTAL EXPENSES $102,677

Year-over-Year Comparison

	2025	2024	Change
Revenue	$119,334	$120,754	0.0%
Expenses	$102,677	$122,850	-0.2%
Net Income	$16,657	$-2,096	-8.9%

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
GARY PATROSSO	PRESIDENT	N/A	Officer Director	$0	$0	$0
ALLAN BOOTS	SECRETARY	N/A	Officer Director	$0	$0	$0
THERESA SINKLER	TREASURER	N/A	Officer Director	$0	$0	$0
DANTE SPAGNOLO	DIRECTOR	N/A	Director	$0	$0	$0
MARK RUMBLE	DIRECTOR	N/A	Director	$0	$0	$0
MICHELLE CASTILLE	DIRECTOR	N/A	Director	$0	$0	$0
ROGER BENVENUTI	DIRECTOR	N/A	Director	$0	$0	$0
KAN CAVANAUGH	DIRECTOR	N/A	Director	$0	$0	$0
DAVID ADAMS	DIRECTOR	N/A	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	$119,334	$102,677	$661,575	$16,657
2024	$120,754	$122,850	$526,365	$-2,096
2023	$111,328	$89,781	$527,095	$21,547
2021	$2,142	$21,020	$519,770	$-18,878

LAKE JAMES PROPERTY OWNERS ASSOCIATION INC