Friends of Ligonier Beach (EIN 872214458) - 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

2021

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Friends of Ligonier Beach, founded in 2021, is a micro nonprofit in the Recreation & Sports sector that reported $36K in total revenue in fiscal year 2023. Expenses of $53K exceeded revenue, resulting in a 46% operating deficit.

Mission

Restore the property known as Ligonier Beach for community enjoyment

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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 $34,230

Program Service Revenue $2,161

Investment Income $6

Other Revenue $0

TOTAL REVENUE $36,397

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $53,277

TOTAL EXPENSES $53,277

Year-over-Year Comparison

	2023	2022	Change
Revenue	$36,397	$37,409	0.0%
Expenses	$53,277	$20,549	+1.6%
Net Income	$-16,880	$16,860	-2.0%

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
Julie Donovan	Secretary	2.00	Officer	$0	$0	$0
Janell F Emery	Treasurer	2.00	Officer	$0	$0	$0
Melissa Eller	President	2.00	Officer	$0	$0	$0
Mary Walton	Vice President	2.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$36,397	$53,277	$5,954	$-16,880
2022	$37,409	$20,549	$22,834	$16,860
2021	$5,795	$305	$5,490	$5,490

Friends of Ligonier Beach