SPECIAL RECREATION SERVICES INC (EIN 462582703) - 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

2013

Legal Domicile

Principal Officer

DEBRA SMITH

Phone

5709727949

Tax Period

2024-01-01 to 2024-12-31

SPECIAL RECREATION SERVICES INC, founded in 2013, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $524K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year.

Mission

PROVIDE RECREATIONAL, SOCIALIZATION, AND HABILITATION ACTIVITIES FOR INDEPENDENT ADULTS WHO ARE INTELLECTUALLY DISABLED, AUTISTIC, AND/OR MENTALLY ILL.

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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 $502,624

Program Service Revenue $21,152

Investment Income $412

Other Revenue $0

TOTAL REVENUE $524,188

Expense Breakdown

Grants Paid $0

Salaries & Benefits $356,969

Fundraising Expenses $3,351

Program Expenses $442,546

Other Expenses $183,263

TOTAL EXPENSES $540,232

Year-over-Year Comparison

	2024	2023	Change
Revenue	$524,188	$609,585	-0.1%
Expenses	$540,232	$564,829	0.0%
Net Income	$-16,044	$44,756	-1.4%

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

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

$47,521

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY OWENS	VICE CHAIRPERSON	1.00	Officer Director	$0	$0	$0
LUCINDA LALIBERTE	TREASURER	5.00	Officer Director	$0	$0	$0
ROBERT PORCELAN	BOARD MEMBER	1.00	Director	$0	$0	$0
SUSAN DIORIO	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBRA SMITH	CHIEF EXECUTIVE OFFICER	40.00	Officer	$47,521	$0	$47,521

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	$524,188	$540,232	$169,954	$-16,044
2023	$609,585	$564,829	$157,865	$44,756
2022	$455,215	$446,870	$120,910	$8,345
2021	$369,357	$337,243	$124,525	$32,114
2020	$216,427	$203,503	$91,466	$12,924

SPECIAL RECREATION SERVICES INC