DEWING PARK RECREATION CLUB

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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

1957

Legal Domicile

Principal Officer

Jason Rempel

Phone

4153421283

Tax Period

2025-01-01 to 2025-12-31

DEWING PARK RECREATION CLUB, founded in 1957, is a small nonprofit in the Recreation & Sports sector that reported $391K in total revenue in fiscal year 2025.

Mission

seasonal swimming recreation club

Program Service Accomplishments

Program 1

Memberships in the club are open to 250 families for summer swimming and outdoor social activities. We advertise to the surrounding community to get new members.

Program 2

Recreational swim team serves 200 children of members, providing exercise, swim instruction, and social activities through the summer.

Program 3

Opening Day Social, Family Fridays, swim meets, Summer BBQ provide socialization opportunities and swimming exercise and promote swim team.

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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 $333,150

Program Service Revenue $59,976

Investment Income $0

Other Revenue $-2,256

TOTAL REVENUE $390,870

Expense Breakdown

Grants Paid $0

Salaries & Benefits $162,608

Fundraising Expenses $0

Program Expenses $0

Other Expenses $222,353

TOTAL EXPENSES $384,961

Year-over-Year Comparison

	2025	2024	Change
Revenue	$390,870	$403,084	0.0%
Expenses	$384,961	$330,015	+0.2%
Net Income	$5,909	$73,069	-0.9%

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

Volunteers

200

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
Scott Dickinson	President	2	Officer	$0	$0	$0
Pam Ball	Vice President	2	Officer	$0	$0	$0
Joanna Lowen	Secretary	2	Officer	$0	$0	$0
Jason Rempel	Treasurer	2	Officer	$0	$0	$0
Jake Gull	Maintenance	2	Officer	$0	$0	$0
Eric Wright	Maintenance	2	Officer	$0	$0	$0
Michaela Caughlin	Membership	2	Officer	$0	$0	$0
Jenna Yott	Member Socials	2	Officer	$0	$0	$0
Ben Morris	Swim Team Coordinator	2	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	$390,870	$384,961	$380,508	$5,909
2024	$403,084	$330,015	$374,599	$73,069
2023	$371,621	$335,611	$309,024	$36,010
2022	$338,285	$285,441	$273,014	$52,844
2021	$282,650	$235,906	$220,169	$46,744