PARTNERS FOR ACTIVE LIVING

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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

2003

Legal Domicile

Principal Officer

LAURA RINGO

Phone

8645989638

Tax Period

2023-07-01 to 2024-06-30

PARTNERS FOR ACTIVE LIVING, founded in 2003, is a community nonprofit in the Public Safety sector that reported $2.2M in total revenue in fiscal year 2023.

Mission

MISSION STATEMENT: PARTNERS FOR ACTIVE LIVING TRANSFORMS SPARTANBURG COUNTY INTO A VIBRANT, HEALTHY, CONNECTED COMMUNITY WHERE WE LIVE AND GROW. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PARTNERS FOR ACTIVE LIVING FRAMES OUR WORK IN THREE THEMES, WHICH ALL POINT TO HEALTHY LIFESTYLES THROUGH PHYSICAL ACTIVITY AND HEALTHY EATING. THE PROGRAMS ARE WALKING & BICYCLING, HEALTHY CHILDREN, AND TRAILS & PARKS DEVELOPMENT.

Program Service Accomplishments

Program 1

Expenses: $69,365 Revenue: $471,064

WALKING & BICYCLING: DAILY PHYSICAL ACTIVITY IS CRITICAL FOR A HEALTHY, SUSTAINED LIFESTYLE. PARTNERS FOR ACTIVE LIVING LEADS PROGRAMS AND EVENTS THAT ENCOURAGE MORE WALKING, BICYCLING, PHYSICAL...

WALKING & BICYCLING: DAILY PHYSICAL ACTIVITY IS CRITICAL FOR A HEALTHY, SUSTAINED LIFESTYLE. PARTNERS FOR ACTIVE LIVING LEADS PROGRAMS AND EVENTS THAT ENCOURAGE MORE WALKING, BICYCLING, PHYSICAL ACTIVITYM AND HEALTHY EATING. A FEW OF OUR PROGRAMS INCLUDE SPARTANBURG BCYCLE, TURKEY DAY 8K, AND THE DOWNTOWN CRITERIUM.

Program 2

Expenses: $561,310

HEALTHY CHILDREN: IT IS ESSENTIAL THAT HEALTHY LIFESTYLES BEGIN AT AN EARLY AGE. PARTNERS FOR ACTIVE LIVING IS WORKING WITH CHILDCARE CENTERS AND SPARTANBURG COUNTY SCHOOLS TO ENSURE THAT HEALTHY...

HEALTHY CHILDREN: IT IS ESSENTIAL THAT HEALTHY LIFESTYLES BEGIN AT AN EARLY AGE. PARTNERS FOR ACTIVE LIVING IS WORKING WITH CHILDCARE CENTERS AND SPARTANBURG COUNTY SCHOOLS TO ENSURE THAT HEALTHY EATING AND ACTIVE LIVING ARE CONVENIENT AND ENCOURAGED AMONG OUR COMMUNITY'S CHILDREN WITH INSTITUTIONAL PARTNERS. PAL SUPPORTS STRENGTHENING THE LOCAL FOOD SYSTEM TO EXPAND OPPORTUNITIES FOR HEALTHY EATING.

Program 3

Expenses: $1,385,150

TRAILS AND PARKS DEVELOPMENT: IN ORDER TO ENCOURAGE A MORE ACTIVE AND HEALTHY COMMUNITY, PARTNERS FOR ACTIVE LIVING IS SPEARHEADING THE CREATION OF A 55 MILE CONNECTED TRAILS NETWORK AND A NEW...

TRAILS AND PARKS DEVELOPMENT: IN ORDER TO ENCOURAGE A MORE ACTIVE AND HEALTHY COMMUNITY, PARTNERS FOR ACTIVE LIVING IS SPEARHEADING THE CREATION OF A 55 MILE CONNECTED TRAILS NETWORK AND A NEW COMMUNITY PARK ON THE MARY BLACK FOUNDATION RAIL TRAIL, AS WELL AS OTHER COMMUNITY PARK IMPROVEMENTS.

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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 $1,742,577

Program Service Revenue $471,064

Investment Income $35,565

Other Revenue $558

TOTAL REVENUE $2,249,764

Expense Breakdown

Grants Paid $0

Salaries & Benefits $604,882

Fundraising Expenses $140,479

Program Expenses $2,015,825

Other Expenses $1,693,451

TOTAL EXPENSES $2,298,333

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,249,764	$2,161,231	+0.0%
Expenses	$2,298,333	$2,331,836	0.0%
Net Income	$-48,569	$-170,605	-0.7%

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

502

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

$120,998

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA RINGO	EXECUTIVE DI	40.00	Officer	$114,394	$6,604	$120,998
JEFF BALLENGER	DIRECTOR	1.00	Director	$0	$0	$0
MARGARET BRANTLEY	DIRECTOR	1.00	Director	$0	$0	$0
WANDA CHEEKS-HOLMES	DIRECTOR	1.00	Director	$0	$0	$0
VICTOR DURRAH	DIRECTOR	1.00	Director	$0	$0	$0
MANNING FAIREY	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL FORRESTER	DIRECTOR	1.00	Director	$0	$0	$0
PHIL HUMPHREY	CHAIR ELECT	2.00	Officer Director	$0	$0	$0
SANDERS LEE	DIRECTOR	1.00	Director	$0	$0	$0
ART LITTLEJOHN	DIRECTOR	1.00	Director	$0	$0	$0
MARTIN LIVINGSTON	DIRECTOR	1.00	Director	$0	$0	$0
CHARLES MANN	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM MARCUS	SECRETARY/TR	2.00	Officer Director	$0	$0	$0
ANNE MCCRAW	CHAIR	2.00	Officer Director	$0	$0	$0
WILEY NORTH	DIRECTOR	1.00	Director	$0	$0	$0
TYLER RODY	DIRECTOR	1.00	Director	$0	$0	$0
MATT ROOS	DIRECTOR	1.00	Director	$0	$0	$0
JANIE SALLEY	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE SPENCER	DIRECTOR	1.00	Director	$0	$0	$0
TIM TEEL	DIRECTOR	1.00	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
2025	No data	No data	No data	No data
2024	$2,249,764	$2,298,333	$1,437,396	$-48,569
2023	$2,161,231	$2,331,836	$1,440,956	$-170,605
2022	$2,927,389	$2,730,939	$1,604,582	$196,450
2021	$1,627,543	$1,163,218	$1,386,011	$464,325
2020	$1,427,793	$1,306,890	$813,629	$120,903
2019	$1,133,460	$741,955	$658,529	$391,505
2018	$1,045,044	$1,181,057	$265,699	$-136,013