FRIENDS OF POP WHALEN

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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

2019

Legal Domicile

Principal Officer

THOMAS ROBERTS

Phone

6035691953

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF POP WHALEN, founded in 2019, is a small nonprofit in the Recreation & Sports sector that reported $199K in total revenue in fiscal year 2025. Revenue fell 25% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $168K, a strong 84% operating margin.

Mission

THE CORPORATION EXISTS TO PRESERVE, RENOVATE, AND MAINTAIN THE POP WHALEN ICE & ARTS CENTER IN WOLFEBORO, NH, OWNED BY THE TOWN OF WOLFEBORO, NH, AS A VITAL COMMUNITY RESOURCE FOR RECREATIONAL USE.

Program Service Accomplishments

Program 1

Expenses: $31,059

THE MAJOR EXPENDITURES IN 2025 WENT TOWARDS INFRASTRUCTURE AND SUPPLIES FOR OUR TAX EXEMPT PURPOSE OF RENOVATING THE POP WHALEN ICE AND ARTS CENTER AND ADVERTISING TO PROMOTE THE NEWLY RENOVATED...

THE MAJOR EXPENDITURES IN 2025 WENT TOWARDS INFRASTRUCTURE AND SUPPLIES FOR OUR TAX EXEMPT PURPOSE OF RENOVATING THE POP WHALEN ICE AND ARTS CENTER AND ADVERTISING TO PROMOTE THE NEWLY RENOVATED 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 $130,628

Program Service Revenue $0

Investment Income $54

Other Revenue $67,901

TOTAL REVENUE $198,583

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $31,059

Other Expenses $31,059

TOTAL EXPENSES $31,059

Year-over-Year Comparison

	2025	2024	Change
Revenue	$198,583	$264,195	-0.2%
Expenses	$31,059	$358,723	-0.9%
Net Income	$167,524	$-94,528	-2.8%

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

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
VICTOR DROUIN	DIRECTOR AND PRESIDENT	5.00	Officer Director	$0	$0	$0
THOMAS ROBERTS	DIRECTOR AND TREASURER	4.00	Officer Director	$0	$0	$0
KURT DEVYLDER	DIRECTOR AND SECRETARY	2.00	Officer Director	$0	$0	$0
LINDA MURRAY	DIRECTOR	2.00	Director	$0	$0	$0
JEFF MCGUINNESS	DIRECTOR	2.00	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	$198,583	$31,059	$32,198	$167,524
2024	$264,195	$358,723	$44,674	$-94,528
2023	$1,059,734	$2,215,292	$83,476	$-1,155,558
2022	$800,114	$78,163	$819,760	$721,951
2022	$800,114	$78,163	$819,760	$721,951
2021	$202,834	$106,510	$97,809	$96,324