FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL (EIN 460595054) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

BARBARA J FRIED

Phone

4348232681

Tax Period

2025-01-01 to 2025-12-31

FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL, founded in 2012, is a small nonprofit in the Human Services sector that reported $205K in total revenue in fiscal year 2019. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $33K, a strong 16% operating margin.

Mission

PROVIDE EVALUATION, TRAINING, AND OVERSIGHT FOR THE DEVELOPMENT OF INDIVIDUALS WITH INTELLECTUAL DISABILITIES THROUGH SPORTS ENHANCEMENT AND PERFORMANCE TRAINING USING PHYSICAL THERAPY, ADAPTIVE SPORTS EDUCATION, DIET, AND HYGIENE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $446,725

Program Service Revenue $174,319

Investment Income $0

Other Revenue $3,883

TOTAL REVENUE $624,927

Expense Breakdown

Grants Paid $0

Salaries & Benefits $195,709

Fundraising Expenses $0

Program Expenses $444,807

Other Expenses $287,086

TOTAL EXPENSES $482,795

Year-over-Year Comparison

	2025	2024	Change
Revenue	$624,927	$273,696	+1.3%
Expenses	$482,795	$229,242	+1.1%
Net Income	$142,132	$44,454	+2.2%

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

N/A

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
DAVID M LUEDEKA	EXEC DIR./PRESIDENT	1.00	Director	$0	$0	$0
BARBARA J FRIED	CHAIR	1.00	Director	$0	$0	$0
MARGARET RILEY	DIRECTOR	1.00	Director	$0	$0	$0
RORIE HUTTER	SECRETARY	1.00	Director	$0	$0	$0
MARTIN BLOCK	DIRECTOR	1.00	Director	$0	$0	$0
PATRICIA M LAMPKIN	TREASURER	1.00	Director	$0	$0	$0
MAGGIE GUGGENHEIMER	DIRECTOR	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
2025	$624,927	$482,795	$202,109	$142,132
2024	$273,696	$229,242	$59,977	$44,454
2023	$249,310	$244,675	$15,523	$4,635
2019	$204,558	$171,592	$45,675	$32,966

FRIED CENTER FOR THE ADVANCEMENT OF POTENTIAL