OTTUMWA PARK AND RECREATION FOUNDATION INC (EIN 844876396) - 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

2019

Legal Domicile

Principal Officer

DAVID NINO-LIU

Phone

6416827541

Tax Period

2024-07-01 to 2025-06-30

OTTUMWA PARK AND RECREATION FOUNDATION INC, founded in 2019, is a micro nonprofit in the Recreation & Sports sector that reported $64K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $71K exceeded revenue, resulting in a 11% operating deficit.

Mission

OUR MISSION IS TO ENHANCE AND BEAUTIFY OTTUMWA'S PARKS AND ENRICH THE LIVES OF THE PEOPLE WHO ENJOY THEM. FRIENDS OF OTTUMWA'S PARKS HELPS SEEK OUT GRANTS AND TAX DEDUCTIBLE DONATIONS FOR PROJECTS TO IMPROVE OTTUMWA'S PARKS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $63,884

Program Service Revenue $0

Investment Income $546

Other Revenue $0

TOTAL REVENUE $64,430

Expense Breakdown

Grants Paid $65,354

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $69,148

Other Expenses $5,918

TOTAL EXPENSES $71,272

Year-over-Year Comparison

	2024	2023	Change
Revenue	$64,430	$212,301	-0.7%
Expenses	$71,272	$206,439	-0.7%
Net Income	$-6,842	$5,862	-2.2%

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
DAVID NINO-LIU	PRESIDENT	N/A	Officer Director	$0	$0	$0
JAMES MAIZE	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
NICOLETTE PROCTOR	TREASURER	N/A	Officer Director	$0	$0	$0
ROBERT KRAMER	BOARD MEMBER	N/A	Director	$0	$0	$0
MARK GARNER	BOARD MEMBER	N/A	Director	$0	$0	$0
KIM HELLIGE	BOARD MEMBER	N/A	Director	$0	$0	$0
BECKY ALBERTSON	BOARD MEMBER	N/A	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	$64,430	$71,272	$45,624	$-6,842
2024	$212,301	$206,439	$52,466	$5,862

OTTUMWA PARK AND RECREATION FOUNDATION INC