LAKE CUMBERLAND RECREATION CENTER (EIN 610703421) - 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

1968

Legal Domicile

Principal Officer

ROSS HAYNES

Tax Period

2025-01-01 to 2025-12-31

LAKE CUMBERLAND RECREATION CENTER, founded in 1968, is a small nonprofit that reported $898K in total revenue in fiscal year 2025. Expenses of $1.0M exceeded revenue, resulting in a 15% operating deficit.

Mission

TO PROVIDE SERVICES FOR CLUB MEMBERS

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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 $309,713

Program Service Revenue $588,334

Investment Income $3

Other Revenue $0

TOTAL REVENUE $898,050

Expense Breakdown

Grants Paid $0

Salaries & Benefits $277,348

Fundraising Expenses $0

Other Expenses $753,976

TOTAL EXPENSES $1,031,324

Year-over-Year Comparison

	2025	2024	Change
Revenue	$898,050	$909,630	0.0%
Expenses	$1,031,324	$890,954	+0.2%
Net Income	$-133,274	$18,676	-8.1%

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	Role	Reportable Comp	Other Comp	Total
ROSS HAYNES	President	Officer	$0	$0	$0
DUSTIN SHEARER	Director	Officer	$0	$0	$0
KELBY BARNETT	Director	Officer	$0	$0	$0
MARK SHEPHERD	Director	Officer	$0	$0	$0
JOHN MEECE	Secretary	Officer	$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	$898,050	$1,031,324	$246,091	$-133,274
2024	$909,630	$890,954	$272,262	$18,676
2023	$866,171	$787,883	$245,072	$78,288
2022	$702,146	$672,764	$198,934	$29,382
2021	$577,751	$515,117	$182,084	$62,634
2020	$493,563	$518,799	$154,717	$-25,236
2019	$391,819	$403,072	$192,689	$-11,253
2018	$381,017	$431,418	$204,248	$-50,401

LAKE CUMBERLAND RECREATION CENTER