JOSEPHINE KERNES MEMORIAL POOL (EIN 942227904) - 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

1972

Legal Domicile

Principal Officer

LYNN YOUNG

Phone

8316439867

Tax Period

2024-01-01 to 2024-12-31

JOSEPHINE KERNES MEMORIAL POOL, founded in 1972, is a small nonprofit that reported $503K in total revenue in fiscal year 2024. Revenue surged 31% from the prior year, signaling strong growth momentum. The organization ran a surplus of $105K, a strong 21% operating margin.

Mission

PROVIDES WARM WATER EXERCISE PROGRAMS FOR CHILDREN AND ADULTS

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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 $340,065

Program Service Revenue $142,528

Investment Income $20,360

Other Revenue $104

TOTAL REVENUE $503,057

Expense Breakdown

Grants Paid $0

Salaries & Benefits $255,814

Fundraising Expenses $9,226

Program Expenses $318,767

Other Expenses $142,447

TOTAL EXPENSES $398,261

Year-over-Year Comparison

	2024	2023	Change
Revenue	$503,057	$384,608	+0.3%
Expenses	$398,261	$439,739	-0.1%
Net Income	$104,796	$-55,131	-2.9%

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

Employees

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

$88,359

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER BOLTON	PRESIDENT	5.00	Officer Director	$0	$0	$0
KELLY VONSALTZA	SECRETARY	2.00	Officer Director	$0	$0	$0
CHRISTINA ZHANG	TREASURER	2.00	Officer Director	$0	$0	$0
MARY TERRI BILBRO	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM CALLAHAM	BOARD MEMBER	1.00	Director	$0	$0	$0
WILL LEISEK	BOARD MEMBER	1.00	Director	$0	$0	$0
SARA POWELL	BOARD MEMBER	1.00	Director	$0	$0	$0
DIANA L YOUNG	EXECUTIVE DIRECTOR	40.00	Officer	$81,778	$6,581	$88,359

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	$503,057	$398,261	$1,258,312	$104,796
2023	$384,608	$439,739	$1,154,483	$-55,131
2022	$181,172	$431,613	$1,141,387	$-250,441
2021	$341,218	$283,791	$1,397,599	$57,427
2020	$289,053	$282,543	$1,325,445	$6,510
2019	$705,401	$401,268	$1,174,542	$304,133
2018	$437,843	$388,721	$758,819	$49,122

JOSEPHINE KERNES MEMORIAL POOL