FRIENDS OF LOWER MUSKINGUM RIVER (EIN 421554146) - 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

2002

Legal Domicile

Principal Officer

Katy Lustofin

Phone

7403744170

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF LOWER MUSKINGUM RIVER, founded in 2002, is a micro nonprofit in the Environment sector that reported $13K in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $9K, a strong 66% operating margin.

Mission

Improve and conserve the environment in the lower Muskingum River watershed through educational outreach, environmental monitoring, and protection of natural areas through land acquisition and conservation easements.

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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 $3,581

Program Service Revenue $0

Investment Income $9,728

Other Revenue $0

TOTAL REVENUE $13,309

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,753

Other Expenses $4,540

TOTAL EXPENSES $4,540

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,309	$10,709	+0.2%
Expenses	$4,540	$5,219	-0.1%
Net Income	$8,769	$5,490	+0.6%

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

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
Rick Mayle	Board Member	0.5	Director	$0	$0	$0
Sam Powell	Board Member	0.5	Director	$0	$0	$0
Ty Williams	Board Member	1	Director	$0	$0	$0
Matt Halfhill	Vice President	1	Officer	$0	$0	$0
Katy Lustofin	President	1	Officer	$0	$0	$0
Douglas Albaugh	Secretary	1	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
2024	$13,309	$4,540	$918,006	$8,769
2023	$10,709	$5,219	$903,275	$5,490
2022	$7,969	$3,018	$889,572	$4,951
2021	$22,168	$7,636	$775,057	$14,532
2020	$16,803	$28,228	$756,722	$-11,425

FRIENDS OF LOWER MUSKINGUM RIVER