FRIENDS OF THE PARKS FOUNDATION

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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

1986

Legal Domicile

Principal Officer

AMANDA JEKEL

Phone

9104331573

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE PARKS FOUNDATION, founded in 1986, is a small nonprofit that reported $658K in total revenue in fiscal year 2025. Revenue decreased 7% compared to the prior year. Expenses of $728K exceeded revenue, resulting in a 11% operating deficit.

Mission

TO GIVE CHILDREN IN THE CAPE FEAR REGION AN UNDERSTANDING OF THE WORLD AROUND THEM BY PROVIDING A HANDS-ON LEARNING ENVIRONMENT THROUGH THE USE OF INTERACTIVE EXHIBITS AND PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $631,457

ART PROGRAMS INCLUDED CLASSES AND WORKSHOPS FOR HOMESCHOOLERS IN GRADES K- 6, AFTER SCHOOL PROGRAMS FOR K-6, AND TEEN ART CLASSES. IN ADDITION, TWO WEEK LONG ART/SCIENCE CAMPS WERE HELD IN THE...

ART PROGRAMS INCLUDED CLASSES AND WORKSHOPS FOR HOMESCHOOLERS IN GRADES K- 6, AFTER SCHOOL PROGRAMS FOR K-6, AND TEEN ART CLASSES. IN ADDITION, TWO WEEK LONG ART/SCIENCE CAMPS WERE HELD IN THE SUMMER. IN-HOUSE AND OUTREACH PROGRAMS INCLUDED "MAKE-IT TAKE-IT", ART PROGRAMS, "SUPER SCIENCE SATURDAYS- AND THE RETURN OF ANNUAL EVENTS SUCH AS BREAKFAST WITH SANTA AND THE NC SCIENCE FUNFEST.

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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 (2025)

Revenue Breakdown

Contributions & Grants $645,191

Program Service Revenue $13,000

Investment Income $0

Other Revenue $0

TOTAL REVENUE $658,191

Expense Breakdown

Grants Paid $0

Salaries & Benefits $239,408

Fundraising Expenses $0

Program Expenses $631,457

Other Expenses $488,329

TOTAL EXPENSES $727,737

Year-over-Year Comparison

	2025	2024	Change
Revenue	$658,191	$710,389	-0.1%
Expenses	$727,737	$666,834	+0.1%
Net Income	$-69,546	$43,555	-2.6%

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

Employees

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
DR MATT FOREMAN	DIRECTOR	1.00	Director	$0	$0	$0
TANESHA HENDLEY	DIRECTOR	1.00	Director	$0	$0	$0
AMANDA JEKEL	EXECUTIVE DI	1.00	Officer Director	$0	$0	$0
LASHONDA MOORE	VICE PRESIDE	1.00	Director	$0	$0	$0
ASHLEY NELSON	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS SUTTON	PRESIDENT	1.00	Officer Director	$0	$0	$0
CYNTHIA TORRELL	TREASURER	1.00	Officer Director	$0	$0	$0
LIBBY WOOLCOCK	SECRETARY	1.00	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	$658,191	$727,737	$274,885	$-69,546
2024	$710,389	$666,834	$346,967	$43,555
2023	$649,452	$718,691	$311,908	$-69,239
2022	$500,492	$291,378	$373,560	$209,114
2021	$235,232	$257,468	$165,362	$-22,236
2020	$226,598	$232,480	$181,200	$-5,882
2019	$280,770	$278,835	$186,850	$1,935
2018	$247,239	$277,132	$186,157	$-29,893