RIBEYRE GYMNASIUM RESTORATION GROUP

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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

2004

Legal Domicile

Principal Officer

JIM SCARAFIA

Phone

8126823050

Tax Period

2025-01-01 to 2025-12-31

RIBEYRE GYMNASIUM RESTORATION GROUP, founded in 2004, is a micro nonprofit in the Recreation & Sports sector that reported $71K in total revenue in fiscal year 2025. Expenses of $79K exceeded revenue, resulting in a 11% operating deficit.

Mission

TO RESTORE THE HISTORIC RIBEYRE GYMNASIUM

Program Service Accomplishments

Program 1

Expenses: $42,689 Revenue: $34,908

TO ENHANCE THE QUALITY OF LIFE FOR THE COMMUNITY OF NEW HARMONY, INDIANA THRU THE REDEVELOPMENT AND RESTORATION OF THE HISTORICAL REBEYRE GYMNASIUM

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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 $35,703

Program Service Revenue $34,908

Investment Income $792

Other Revenue $0

TOTAL REVENUE $71,403

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $4,124

Program Expenses $42,689

Other Expenses $79,486

TOTAL EXPENSES $79,486

Year-over-Year Comparison

	2025	2024	Change
Revenue	$71,403	$72,445	0.0%
Expenses	$79,486	$94,305	-0.2%
Net Income	$-8,083	$-21,860	-0.6%

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

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
TAMARA CREEK	TREASURER	Officer Director	$0	$0	$0
ROBERT GUENTHER	MEMBER	Director	$0	$0	$0
RICK JOHNSON	SECRETARY	Officer Director	$0	$0	$0
MELISSA PEERMAN	VICE PRESIDENT	Officer Director	$0	$0	$0
GREG REYNOLDS	MEMBER	Director	$0	$0	$0
JIM SCARAFIA	PRESIDENT	Officer Director	$0	$0	$0
RICK STONE	MEMBER	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	$71,403	$79,486	$666,522	$-8,083
2024	$72,445	$94,305	$674,605	$-21,860
2023	$58,921	$93,213	$696,343	$-34,292
2022	$65,618	$82,110	$730,110	$-16,492
2021	$78,140	$82,306	$749,555	$-4,166