FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM INC (EIN 510190936) - 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

1974

Legal Domicile

Principal Officer

ANDREA VOLPE

Phone

5168011458

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM INC, founded in 1974, is a small nonprofit in the Environment sector that reported $340K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Net assets of $2.4M represent 86 months of operating reserves.

Mission

TO ENCOURAGE AND ASSIST IN THE DEVELOPMENT AND PROMOTION OF THE ART AND SCIENCE OF HORTICULTURE IN THE COUNTY OF NASSAU BY RECEIVING, ADMINISTERING, AND DISBURSING GIFTS AND GRANTS OF MONEY AND PROPERTY OF EVERY KIND FOR THE BENEFIT OF THE NASSAU COUNTY BAILEY ARBORETUM.TO FOSTER SPECIAL PROJECTS TO ENRICH THE HORTICULTURAL PROGRAM INCLUDING BUT NOT LIMITED TO PUBLICATIONS, SPECIAL EXHIBITS, EDUCATIONAL WORKSHOPS AND HORICULTURAL REASEARCH PROGRAMS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $249,803

Program Service Revenue $7,884

Investment Income $57,471

Other Revenue $24,343

TOTAL REVENUE $339,501

Expense Breakdown

Grants Paid $0

Salaries & Benefits $192,843

Fundraising Expenses $20,834

Program Expenses $284,660

Other Expenses $171,176

TOTAL EXPENSES $364,019

Year-over-Year Comparison

	2023	2022	Change
Revenue	$339,501	$379,426	-0.1%
Expenses	$364,019	$379,477	0.0%
Net Income	$-24,518	$-51	+479.7%

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

Total Directors

$83,631

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL MARON	SUPERINTENDENT	40.00	Director	$83,631	$0	$83,631
PETER PICOLI	PRESIDENT	15.00	Officer Director	$0	$0	$0
ANDREA VOLPE	VICE PRESIDENT	15.00	Officer Director	$0	$0	$0
RICHARD WEIR	TRUSTEE	5.00	Director	$0	$0	$0
SUSAN MACKINNON	TRUSTEE	5.00	Director	$0	$0	$0
JONATHAN SULLIVAN	TREASURER	5.00	Officer Director	$0	$0	$0
DAWN GRESALFI	SECRETARY	5.00	Director	$0	$0	$0
ELLEN MCPARTLAND	TRUSTEE	2.00	Director	$0	$0	$0
ANNA GRACE OSLANSKY	TRUSTEE	2.00	Director	$0	$0	$0
MARGARET L STACEY	TRUSTEE	2.00	Director	$0	$0	$0
THOMAS HOGAN	TRUSTEE	2.00	Director	$0	$0	$0
CORA B MICHALIS	TRUSTEE	2.00	Director	$0	$0	$0
MARY WILLIAMS	TRUSTEE	2.00	Director	$0	$0	$0
JAN HAGNER	TRUSTEE	2.00	Director	$0	$0	$0
DAVID GOLON	TRUSTEE	2.00	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
2024	No data	No data	No data	No data
2023	$339,501	$364,019	$2,450,804	$-24,518
2022	$379,426	$379,477	$2,300,045	$-51
2021	$582,750	$372,484	$2,643,261	$210,266
2020	$434,804	$355,560	$2,335,090	$79,244
2019	$420,782	$346,290	$2,087,634	$74,492
2018	$327,849	$333,613	$1,794,911	$-5,764

FRIENDS OF NASSAU COUNTY BAILEY ARBORETUM INC