FRIENDS OF THE COBBOSSEE WATERSHED

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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

2001

Legal Domicile

Principal Officer

DANIEL GRIFFIN

Phone

2073955239

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE COBBOSSEE WATERSHED, founded in 2001, is a small nonprofit in the Environment sector that reported $591K in total revenue in fiscal year 2025. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $547K left a modest 7% surplus.

Mission

PROTECTING THE LAKES, PONDS, AND STREAMS OF THE COBBOSSEE WATERSHED THROUGH COMMUNITY ENGAGEMENT, CONSERVATION, AND EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $296,354 Revenue: $214,015

THE FRIENDS OF COBBOSSEE WATERSHED CONTINUED WITH THEIR LOCAL SCHOOL INVOLVEMENT WITH THE ENVIRONMENT, TROUT RELEASE, AND SUMMER EDUCATION CAMPS. FOCW ALSO CONTINUED WORKING WITH AQUATIC INVASIVE...

THE FRIENDS OF COBBOSSEE WATERSHED CONTINUED WITH THEIR LOCAL SCHOOL INVOLVEMENT WITH THE ENVIRONMENT, TROUT RELEASE, AND SUMMER EDUCATION CAMPS. FOCW ALSO CONTINUED WORKING WITH AQUATIC INVASIVE SPECIES MANAGEMENT (COURTESY BOAT INSPECTIONS, PLANT SURVEYS, AND PLANT REMOVAL).

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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 $312,483

Program Service Revenue $214,015

Investment Income $15,006

Other Revenue $49,040

TOTAL REVENUE $590,544

Expense Breakdown

Grants Paid $0

Salaries & Benefits $395,726

Fundraising Expenses $7,840

Program Expenses $296,354

Other Expenses $151,058

TOTAL EXPENSES $546,784

Year-over-Year Comparison

	2025	2024	Change
Revenue	$590,544	$836,568	-0.3%
Expenses	$546,784	$810,805	-0.3%
Net Income	$43,760	$25,763	+0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEITH COULLING	EXECUTIVE DI	4.00	Officer Director	$0	$0	$0
JOHN BRANNING	SECRETARY	4.00	Officer Director	$0	$0	$0
KATHLEEN BOGGAN	PRESIDENT	4.00	Officer Director	$0	$0	$0
JIM ADAMS	DIRECTOR	0.50	Director	$0	$0	$0
KIM BOWIE	PRESIDENT EL	4.00	Officer Director	$0	$0	$0
GREGORY ANDERSON	DIRECTOR	0.50	Director	$0	$0	$0
AMY BURR	DIRECTOR	0.50	Director	$0	$0	$0
AMY GINGRAS	DIRECTOR	0.50	Director	$0	$0	$0
WALTER WIACEK	TREASURER	4.00	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	$590,544	$546,784	$239,022	$43,760
2024	$836,568	$810,805	$201,917	$25,763
2023	$640,491	$649,261	$165,699	$-8,770
2022	$578,871	$577,503	$219,857	$1,368
2021	$439,874	$454,082	$161,905	$-14,208
2020	$516,316	$432,317	$158,326	$83,999
2019	$460,140	$469,560	$74,428	$-9,420
2018	$400,838	$388,494	$91,350	$12,344