FRIENDS OF THE LIVING DESERT INC (EIN 850325906) - 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

1984

Legal Domicile

Principal Officer

CAROL BELISKI

Phone

5758875516

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF THE LIVING DESERT INC, founded in 1984, is a micro nonprofit that reported $65K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $102K exceeded revenue, resulting in a 56% operating deficit.

Mission

THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED ARE (1) TO ASSIST THE LIVING DESERT STATE PARK, A STATE PARK SITUATED IN CARLSBAD, NEW MEXICO, BY PROVIDING FINANCIAL ASSISTANCE AND VOLUNTEER HELP; (2) THE DOING AND PERFORMING OF ANY AND ALL ACTS OR THINGS NECESSARY, PROPER, OR CONVENIENT FOR OR INCIDENTAL TO THE FURTHERANCE OR THE CARRYING OUT OF THE PURPOSES HEREIN ABOVE MENTIONED; AND (3) TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY FOR WHICH NONPROFIT CORPORATION MAY BE ORGANIZED UNDER THE "NONPROFIT CORPORATION ACT" OF THE STATE OF NEW MEXICO.

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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 (2023)

Revenue Breakdown

Contributions & Grants $56,483

Program Service Revenue $0

Investment Income $3,632

Other Revenue $5,062

TOTAL REVENUE $65,177

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $94,535

Other Expenses $101,998

TOTAL EXPENSES $101,998

Year-over-Year Comparison

	2023	2022	Change
Revenue	$65,177	$124,611	-0.5%
Expenses	$101,998	$216,641	-0.5%
Net Income	$-36,821	$-92,030	-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

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
VERONICA RONI BARNHART	DIRECTOR	N/A	Director	$0	$0	$0
KATHY HAMPTON	VICE PRESIDE	N/A	Director	$0	$0	$0
CAROL BELISKI	PRESIDENT	N/A	Officer	$0	$0	$0
SANDRA COSAND	SECRETARY	N/A	Officer	$0	$0	$0
ADAN DONNIE RODRIQUEZ JR	TREASURER	N/A	Officer	$0	$0	$0
SONOIA ETHWA MITCHELL	ASSISTANT TR	N/A	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
2024	No data	No data	No data	No data
2023	$65,177	$101,998	$163,344	$-36,821
2022	$124,611	$216,641	$200,164	$-92,030
2021	$58,911	$73,031	$292,194	$-14,120
2020	$148,956	$66,349	$306,314	$82,607
2019	$84,604	$38,345	$223,707	$46,259
2018	$57,331	$35,956	$177,448	$21,375

FRIENDS OF THE LIVING DESERT INC