FRIENDS OF PAC

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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

2018

Legal Domicile

Principal Officer

TIFFANY BIFFLE

Phone

3073672832

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF PAC, founded in 2018, is a small nonprofit in the Recreation & Sports sector that reported $169K in total revenue in fiscal year 2025. Expenses of $150K left a modest 11% surplus.

Mission

OUR MISSIONFRIENDS OF PAC ENSURES SUPPLEMENTAL FUNDING AND COMMUNITY ENGAGEMENT FOR ONGOING RECREATIONAL SERVICES AND FACILITIES IN SUPPORT OF THE PINEDALE AQUATIC CENTER (PAC).

Program Service Accomplishments

Program 1

Expenses: $150,388 Revenue: $168,833

FRIENDS OF PAC ENSURES SUPPLEMENTAL FUNDING AND COMMUNITY ENGAGEMENT FOR ONGOING RECREATIONAL SERVICES AND FACILITIES IN SUPPORT OF THE PINEDALE AQUATIC CENTER.

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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 $165,712

Program Service Revenue $0

Investment Income $13,228

Other Revenue $-10,107

TOTAL REVENUE $168,833

Expense Breakdown

Grants Paid $130,787

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $150,388

Other Expenses $19,601

TOTAL EXPENSES $150,388

Year-over-Year Comparison

	2025	2024	Change
Revenue	$168,833	$169,302	0.0%
Expenses	$150,388	$49,502	+2.0%
Net Income	$18,445	$119,800	-0.8%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMI DOMOTO-REILLY	VICE CHAIRPERSON	1.00	Officer	$0	$0	$0
STACIE MOSES	BOARD CHAIR	1.00	Officer	$0	$0	$0
TERESA PERSINGER	MEMBER	1.00	Officer	$0	$0	$0
CLAIRE FAIRBANKS	SECRETARY	1.00	Officer	$0	$0	$0
KARLA BIRD	MEMBER	1.00	Officer	$0	$0	$0
EVERETT DIEHL	MEMBER	1.00	Officer	$0	$0	$0
AMBER ANDERSON	EX OFFICIO	1.00	Officer	$0	$0	$0
VANESSA CAMERON	MEMBER	1.00	Officer	$0	$0	$0
TIFFANY BIFFLE	BOARD TREASURER	1.00	Officer	$0	$0	$0
ALEXA COX	MEMBER	1.00	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	$168,833	$150,388	$242,505	$18,445