Friends of TOPS (EIN 943142402) - 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

1980

Legal Domicile

Principal Officer

Min Lowe

Phone

2062523510

Tax Period

2024-07-01 to 2025-06-30

Friends of TOPS, founded in 1980, is a small nonprofit that reported $332K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. The organization ran a surplus of $138K, a strong 42% operating margin.

Mission

To promote public school programs. To promote students intellectual, social, physical and emotional growth in collaboration with the Building Leadership 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 (2024)

Revenue Breakdown

Contributions & Grants $334,122

Program Service Revenue $0

Investment Income $7,378

Other Revenue $-9,067

TOTAL REVENUE $332,433

Expense Breakdown

Grants Paid $1,338

Salaries & Benefits $0

Fundraising Expenses $2,161

Program Expenses $182,893

Other Expenses $192,624

TOTAL EXPENSES $193,962

Year-over-Year Comparison

	2024	2023	Change
Revenue	$332,433	$384,838	-0.1%
Expenses	$193,962	$351,655	-0.4%
Net Income	$138,471	$33,183	+3.2%

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
Laura Gramer	DHH Co-Rep	2.00	Director	$0	$0	$0
Taryn Longhurst	DHH Co-Rep	2.00	Director	$0	$0	$0
Min Lowe	Co-Chair	5.00	Officer Director	$0	$0	$0
Grace Rooney	Co-Chair	10.00	Officer Director	$0	$0	$0
China Bolden-Jarvis	Co-Secretary	2.00	Officer Director	$0	$0	$0
Kristen Verlander	Co-Chair	2.00	Officer Director	$0	$0	$0
Robin Dolin	Co-Treasurer	5.00	Officer Director	$0	$0	$0
Colleen Frakes	Co-Treasurer	2.00	Officer Director	$0	$0	$0
Luke Zettlemoyer	Co-Treasurer	2.00	Officer Director	$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	$332,433	$193,962	$603,367	$138,471
2024	No data	No data	No data	No data
2023	$233,364	$211,203	$431,190	$22,161
2022	$211,904	$166,847	$409,029	$45,057
2021	$148,366	$153,226	$363,945	$-4,860

Friends of TOPS