FRIENDS OF THE NORTH PIKES CREEK W… - Form 990 Financial Data

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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

Kathleen Wendling

Phone

7157795599

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE NORTH PIKES CREEK WETLANDS, founded in 2013, is a micro nonprofit in the Environment sector that reported $31K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. The organization ran a surplus of $7K, a strong 21% operating margin.

Mission

The FNPCW is dedicated to the long-term protection and scientific management of the North Pikes Creek wetlands, and to the responsible use of this unique resource for nature-based recreation and education by people of all ages and physical abilities; to increase public awareness of the ecological importance of wetlands for water quality and wildlife; and to nurture the next generation of environmental stewards.

Program Service Accomplishments

Program 1

Expenses: $23,978 Revenue: $30,994

Expenses for direct educational and recreational services and outreach to the public.

Program 2

Expenses: $0 Revenue: $0

Program 3

Expenses: $0 Revenue: $0

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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 $31,017

Program Service Revenue $0

Investment Income $-23

Other Revenue $0

TOTAL REVENUE $30,994

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $453

Program Expenses $23,978

Other Expenses $24,431

TOTAL EXPENSES $24,431

Year-over-Year Comparison

	2025	2024	Change
Revenue	$30,994	$37,746	-0.2%
Expenses	$24,431	$24,473	0.0%
Net Income	$6,563	$13,273	-0.5%

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
Mark Eggleson	Board member	2	Director	$0	$0	$0
Paul Tribovich	Board member	1	Director	$0	$0	$0
Kathleen Wendling	President	8	Officer Director	$0	$0	$0
Mark Wendling	Secretary/Treasurer	2	Officer Director	$0	$0	$0
Mel Bomier	Board member	1	Director	$0	$0	$0
Marisa Lee	Board member	1	Director	$0	$0	$0
Pat Courneya	Vice-President	2	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	$30,994	$24,431	$212,491	$6,563
2024	$37,746	$25,494	$205,928	$12,252
2023	$34,715	$23,253	$193,676	$11,462
2022	$60,408	$62,942	$182,214	$-2,534
2021	$45,510	$40,271	$184,748	$5,239
2020	$36,642	$28,351	$179,509	$8,291

FRIENDS OF THE NORTH PIKES CREEK WETLANDS