PERHAM AREA ACTIVITY CENTER (EIN 411565457) - 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

1990

Legal Domicile

Principal Officer

Mackenzie Blume

Phone

2183467222

Tax Period

2025-01-01 to 2025-12-31

PERHAM AREA ACTIVITY CENTER, founded in 1990, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2025. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $1.3M left a modest 11% surplus.

Mission

COMMUNITY SERVICES

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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 $1,200,176

Program Service Revenue $174,434

Investment Income $50,867

Other Revenue $0

TOTAL REVENUE $1,425,477

Expense Breakdown

Grants Paid $0

Salaries & Benefits $873,411

Fundraising Expenses $0

Program Expenses $813,075

Other Expenses $400,604

TOTAL EXPENSES $1,274,015

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,425,477	$1,271,601	+0.1%
Expenses	$1,274,015	$1,212,744	+0.1%
Net Income	$151,462	$58,857	+1.6%

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

118

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

$67,259

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mackenzie Blume	Manager	40	Key Emp	$67,259	$0	$67,259
Tim Fresonke	City Council Rep	1	Director	$0	$0	$0
Leann Feldt	Director	1	Director	$0	$0	$0
Kevin Haskala	School Rep	1	Director	$0	$0	$0
Tiffany Hemberger	President	1	Officer Director	$0	$0	$0
Rick Beach	Director	1	Director	$0	$0	$0
Chris Phillips	Vice President	1	Officer Director	$0	$0	$0
Alissa Lepp	Secretary	1	Officer Director	$0	$0	$0
Scott Bjerke	Director	1	Director	$0	$0	$0
David Arvig	Treasurer	1	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	$1,425,477	$1,274,015	$2,015,604	$151,462
2024	No data	No data	No data	No data
2023	$1,039,288	$1,123,015	$2,023,640	$-83,727
2022	$732,542	$1,074,027	$3,785,694	$-341,485
2021	$1,072,600	$873,737	$3,184,650	$198,863
2020	$748,496	$988,108	$4,547,521	$-239,612
2019	$1,028,325	$1,194,886	$1,964,809	$-166,561

PERHAM AREA ACTIVITY CENTER