FRIENDS OF GRAHAM RECREATION AND PARKS (EIN 473177323) - 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

2015

Legal Domicile

Principal Officer

JAY COOK

Phone

3362607280

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF GRAHAM RECREATION AND PARKS, founded in 2015, is a micro nonprofit in the Recreation & Sports sector that reported $7K in total revenue in fiscal year 2024. Revenue fell 95% from the prior year — a significant decline worth monitoring. Expenses of $14K exceeded revenue, resulting in a 107% operating deficit.

Mission

The organizations purpose and mission shall be to receive and distribute the gifts of donors or other contributors to deserving projects associated with the City of Graham Recreation and Parks 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 (2024)

Revenue Breakdown

Contributions & Grants $2,899

Program Service Revenue $0

Investment Income $3,762

Other Revenue $0

TOTAL REVENUE $6,661

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $13,819

Other Expenses $13,819

TOTAL EXPENSES $13,819

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,661	$127,625	-0.9%
Expenses	$13,819	$51,559	-0.7%
Net Income	$-7,158	$76,066	-1.1%

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
JAY COOK	CHAIRMAN	N/A	Officer Director	$0	$0	$0
MELODY WIGGINS	VICE CHAIRMAN	N/A	Officer Director	$0	$0	$0
LYNN LLOYD	TREASURER	N/A	Officer Director	$0	$0	$0
AUSTIN NEWLIN	BOARD MEMBER	N/A	Director	$0	$0	$0
WILLIAM SNYDER	BOARD MEMBER	N/A	Director	$0	$0	$0
CANDACE SAPPINGTON	BOARD MEMBER	N/A	Director	$0	$0	$0
JORDAN CONKLIN	BOARD MEMBER	N/A	Director	$0	$0	$0
GRIFFIN MCCLURE	BOARD MEMBER	N/A	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	No data	No data	No data	No data
2024	$6,661	$13,819	$256,861	$-7,158
2023	$127,625	$51,559	$264,019	$76,066
2022	$1,995	$25,033	$187,953	$-23,038
2021	$30,508	$25,470	$210,991	$5,038
2020	$32,200	$27,834	$205,953	$4,366
2019	$30,707	$39,600	$201,587	$-8,893
2018	$3,520	$52,955	$210,480	$-49,435

FRIENDS OF GRAHAM RECREATION AND PARKS