EMPLOYEE RECREATION ASSOCIATION

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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

1968

Legal Domicile

Principal Officer

BRANDON THORPE

Phone

5419264211

Tax Period

2025-01-01 to 2025-12-31

EMPLOYEE RECREATION ASSOCIATION, founded in 1968, is a small nonprofit that reported $127K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $152K exceeded revenue, resulting in a 20% operating deficit.

Mission

PROVIDES FITNESS FACILITIES, RECREATION, VENDING AND MERCHANDISE TO EMPLOYEES, RETIREES AND DIRECT FAMILY MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $152,436 Revenue: $87,720

PROVIDED FITNESS FACILITIES, RECREATION, AND VENDING TO EMPLOYEES, RETIREES AND DIRECT FAMILY MEMBERS.

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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 $0

Program Service Revenue $0

Investment Income $2

Other Revenue $127,127

TOTAL REVENUE $127,129

Expense Breakdown

Grants Paid $0

Salaries & Benefits $51,212

Fundraising Expenses $0

Program Expenses $152,436

Other Expenses $101,224

TOTAL EXPENSES $152,436

Year-over-Year Comparison

	2025	2024	Change
Revenue	$127,129	$142,869	-0.1%
Expenses	$152,436	$126,300	+0.2%
Net Income	$-25,307	$16,569	-2.5%

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

N/A

Employees

N/A

Volunteers

N/A

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
ALLISON INGRAM	DIRECTOR	1.00	Director	$0	$0	$0
JOE KNIGHT	DIRECTOR	1.00	Director	$0	$0	$0
JODY CARVER	DIRECTOR	1.00	Director	$0	$0	$0
LOGAN HOPKINS	DIRECTOR	1.00	Director	$0	$0	$0
KENNAN MARTIN	DIRECTOR	1.00	Director	$0	$0	$0
REGEN MCCUTCHEON	DIRECTOR	1.00	Director	$0	$0	$0
BRANDON THORPE	PRESIDENT	1.00	Officer	$0	$0	$0
RYAN MCCOY	VICE PRESIDENT	1.00	Officer	$0	$0	$0
NICHELLE FANDINO	SECRETARY	1.00	Officer	$0	$0	$0
SAM RODGERS	TREASURER	1.00	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	$127,129	$152,436	$463,710	$-25,307
2024	$142,869	$126,300	$489,017	$16,569
2023	$117,178	$113,308	$472,448	$3,870
2022	$95,358	$68,897	$468,578	$26,461
2021	$74,861	$94,779	$442,117	$-19,918
2020	$74,094	$125,008	$462,035	$-50,914