SPECIALIZED NEEDS RECREATION INC (EIN 820370987) - 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

1986

Legal Domicile

Principal Officer

SUSAN MELTON BARTHOLOMEW

Phone

2086647735

Tax Period

2022-10-01 to 2023-09-30

SPECIALIZED NEEDS RECREATION INC, founded in 1986, is a small nonprofit in the Recreation & Sports sector that reported $317K in total revenue in fiscal year 2022.

Mission

PROVIDES RECREATIONAL PROGRAMS, OUTDOOR AND SOCIAL EVENTS, AND OTHER ACTIVITIES TO BENEFIT DISABLED PERSONS OF KOOTENAI COUNTY.

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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 (2022)

Revenue Breakdown

Contributions & Grants $119,954

Program Service Revenue $67,790

Investment Income $2,197

Other Revenue $127,240

TOTAL REVENUE $317,181

Expense Breakdown

Grants Paid $0

Salaries & Benefits $177,997

Fundraising Expenses $66,816

Program Expenses $232,025

Other Expenses $141,553

TOTAL EXPENSES $319,550

Year-over-Year Comparison

	2022	2021	Change
Revenue	$317,181	$312,921	+0.0%
Expenses	$319,550	$265,473	+0.2%
Net Income	$-2,369	$47,448	-1.0%

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
MISTI RUCHTI	DIRECTOR	5.00	Director	$0	$0	$0
JACKIE FULLERTON	DIRECTOR	5.00	Director	$0	$0	$0
ABBY MARKOWSKI	SECRETARY	5.00	Officer Director	$0	$0	$0
SUSAN BROTT	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
SUSAN MELTON BARTHOLOMEW	PRESIDENT	5.00	Officer Director	$0	$0	$0
ANNETTE JOHNSON	DIRECTOR	5.00	Director	$0	$0	$0
KAREN CURRIE	TREASURER	5.00	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	No data	No data	No data	No data
2023	$317,181	$319,550	$219,529	$-2,369
2022	$312,921	$265,473	$221,898	$47,448
2021	$125,751	$128,900	$174,450	$-3,149
2020	$67,025	$105,738	$190,173	$-38,713
2019	$217,601	$188,257	$217,517	$29,344
2018	$272,760	$217,768	$188,813	$54,992

SPECIALIZED NEEDS RECREATION INC