FRIENDS OF YAQUINA LIGHTHOUSES (EIN 943078547) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1988

Legal Domicile

Principal Officer

AMY ANDERSON

Phone

5415743129

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF YAQUINA LIGHTHOUSES, founded in 1988, is a small nonprofit that reported $247K in total revenue in fiscal year 2023. Revenue surged 33% from the prior year, signaling strong growth momentum. The organization ran a surplus of $60K, a strong 24% operating margin.

Mission

TO AID IN THE RESTORATION AND PRESERVATION OF YAQUINA BAY AND YAQUINA HEAD LIGHTHOUSES AND SURROUNDING AREAS, AND TO INTERPRET THEIR NATURAL AND CULTURAL HISTORIES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $11,744

Program Service Revenue $0

Investment Income $2,471

Other Revenue $232,754

TOTAL REVENUE $246,969

Expense Breakdown

Grants Paid $0

Salaries & Benefits $147,588

Fundraising Expenses $13,925

Program Expenses $146,960

Other Expenses $39,665

TOTAL EXPENSES $187,253

Year-over-Year Comparison

	2023	2022	Change
Revenue	$246,969	$185,814	+0.3%
Expenses	$187,253	$143,800	+0.3%
Net Income	$59,716	$42,014	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$45,999

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTIN DESMOND	PRESIDENT	5.00	Officer Director	$0	$0	$0
MICHELLE PELKEY	SECRETARY	3.00	Officer Director	$0	$0	$0
LAURIE FERRIS	DIRECTOR	2.00	Director	$0	$0	$0
RICHELLE BURNS	DIRECTOR	1.00	Director	$0	$0	$0
BERNARD COOPERSTEIN	DIRECTOR	5.00	Director	$0	$0	$0
SUSAN PAINTER	DIRECTOR	1.00	Director	$0	$0	$0
AMY ANDERSON	EXECUTIVE DIRECTOR	40.00	Officer	$45,999	$0	$45,999

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	No data	No data	No data	No data
2023	$246,969	$187,253	$458,040	$59,716
2022	$185,814	$143,800	$387,331	$42,014
2021	$112,824	$80,086	$344,061	$32,738
2020	$12,128	$39,826	$318,469	$-27,698
2019	$128,627	$123,775	$301,029	$4,852
2018	$153,352	$133,030	$296,773	$20,322

FRIENDS OF YAQUINA LIGHTHOUSES