VIRGINIA ASSOCIATION FOR PARKS (EIN 542052333) - 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

2001

Legal Domicile

Phone

7576190540

Tax Period

2018-01-01 to 2018-12-31

VIRGINIA ASSOCIATION FOR PARKS, founded in 2001, is a small nonprofit in the Recreation & Sports sector that reported $229K in total revenue in fiscal year 2018. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $320K exceeded revenue, resulting in a 40% operating deficit.

Mission

Promote citizen support for Virginia's parks

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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 (2018)

Revenue Breakdown

Contributions & Grants $222,570

Program Service Revenue $1,394

Investment Income $52

Other Revenue $4,602

TOTAL REVENUE $228,618

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,426

Other Expenses $315,138

TOTAL EXPENSES $320,138

Year-over-Year Comparison

	2018	2017	Change
Revenue	$228,618	$200,714	+0.1%
Expenses	$320,138	$34,770	+8.2%
Net Income	$-91,520	$165,944	-1.6%

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

N/A

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
Tim Kennell	President	5.00	Director	$0	$0	$0
Michael McCarthy	Secretary	5.00	Director	$0	$0	$0
Diana Ramsey	Treasurer	5.00	Director	$0	$0	$0
James Klakowicz	State Parks	5.00	Director	$0	$0	$0
Lynn Davis	National Parks	5.00	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
2018	$228,618	$320,138	$190,122	$-91,520

VIRGINIA ASSOCIATION FOR PARKS