TENNESSEE RECREATION AND PARKS ASSOCIATION (EIN 581370543) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1959

Legal Domicile

Principal Officer

CANDI RAWLINS

Phone

6157900041

Tax Period

2024-07-01 to 2025-06-30

TENNESSEE RECREATION AND PARKS ASSOCIATION, founded in 1959, is a small nonprofit that reported $449K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $505K exceeded revenue, resulting in a 12% operating deficit.

Mission

TENNESSEE RECREATION AND PARKS EXISTS PRIMARILY TO PROVIDE THE MEANS OF PROFESSIONAL DEVELOPMENT FOR PERSONS EMPLOYED IN THE RECREATION AND PARKS INDUSTRY IN TENNESSEE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $429,377

Investment Income $4,123

Other Revenue $15,488

TOTAL REVENUE $448,988

Expense Breakdown

Grants Paid $0

Salaries & Benefits $148,075

Fundraising Expenses $0

Program Expenses $454,858

Other Expenses $356,863

TOTAL EXPENSES $504,938

Year-over-Year Comparison

	2024	2023	Change
Revenue	$448,988	$387,290	+0.2%
Expenses	$504,938	$396,940	+0.3%
Net Income	$-55,950	$-9,650	+4.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

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

$107,118

Total Directors

$107,118

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CANDI RAWLINS	EXECUTIVE DIRECTOR	40.00	Officer Director	$87,048	$20,070	$107,118
NIKKI CRUTCHER	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT SUTTON	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTI DAVID	DIRECTOR	1.00	Director	$0	$0	$0
COREY BROWN	DIRECTOR	1.00	Director	$0	$0	$0
RYAN RHODUS	DIRECTOR	1.00	Director	$0	$0	$0
APRIL D NORRIS	DIRECTOR	1.00	Director	$0	$0	$0
RANDY CRAWLEY	DIRECTOR	1.00	Director	$0	$0	$0
SARAH JENNINGS	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW SMILEY	DIRECTOR	1.00	Director	$0	$0	$0
AARON BROWNING	PRESIDENT	2.00	Officer Director	$0	$0	$0
ADRIANNA MOORE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
UNDRAE JOHNSON	PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
TIFFANY MCCOLLINS	PRESIDENT ELECT	2.00	Officer Director	$0	$0	$0
SETH RODGERS	TREASURER	2.00	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	$448,988	$504,938	$344,833	$-55,950
2024	$387,290	$396,940	$407,649	$-9,650
2023	$390,017	$337,419	$420,765	$52,598
2022	$232,920	$229,051	$348,135	$3,869
2021	$260,488	$234,761	$327,973	$25,727
2020	$314,331	$293,769	$302,947	$20,562
2019	$287,982	$280,932	$288,534	$7,050

TENNESSEE RECREATION AND PARKS ASSOCIATION