Arizona Recreation Center for the Handicapped (EIN 860310253) - 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

1975

Legal Domicile

Principal Officer

KIP MURRAY

Phone

6022302226

Tax Period

2024-07-01 to 2025-06-30

Arizona Recreation Center for the Handicapped, founded in 1975, is a community nonprofit that reported $3.2M in total revenue in fiscal year 2024. Revenue surged 38% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 35% operating margin.

Mission

RECREATION, EDUCATION AND SOCIALIZATION PROGRAMS/SERVICES FOR INDIVIDUALS WITH DISABLILITIES.

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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 $1,096,725

Program Service Revenue $1,802,642

Investment Income $199,151

Other Revenue $99,541

TOTAL REVENUE $3,198,059

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,449,739

Fundraising Expenses $213,036

Program Expenses $1,607,182

Other Expenses $635,762

TOTAL EXPENSES $2,085,501

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,198,059	$2,311,262	+0.4%
Expenses	$2,085,501	$2,064,421	+0.0%
Net Income	$1,112,558	$246,841	+3.5%

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

150

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

$161,923

Total Directors

$161,923

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kip Murray	Executive Dir.	40.00	Officer Director	$152,294	$9,629	$161,923
Richard Lustiger	President	5.00	Officer Director	$0	$0	$0
Cynthia Bennett	Vice President	5.00	Officer Director	$0	$0	$0
Tamara L Dean	Secretary	5.00	Officer Director	$0	$0	$0
Susan Caldwell	Treasurer	5.00	Officer Director	$0	$0	$0
Frank Rosales	Director	5.00	Director	$0	$0	$0
Paul Kalkbrenner	Director	5.00	Director	$0	$0	$0
John S Szafran	Director	5.00	Director	$0	$0	$0
Tom Timmer	Director	5.00	Director	$0	$0	$0
Larry Wissler	Director	5.00	Director	$0	$0	$0
Vickie Frigo-Porter	Director	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	$3,198,059	$2,085,501	$11,114,426	$1,112,558
2024	$2,311,262	$2,064,421	$9,935,827	$246,841
2023	$2,255,283	$1,889,921	$9,730,585	$365,362
2022	$2,236,160	$1,682,246	$9,226,834	$553,914
2021	$1,765,151	$1,510,762	$8,687,439	$254,389
2020	$2,048,046	$1,689,201	$8,302,884	$358,845
2019	$2,166,381	$1,676,250	$7,893,189	$490,131
2018	$2,629,652	$1,624,708	$7,307,960	$1,004,944

Arizona Recreation Center for the Handicapped