WINDMILL HILL PINNACLE ASSOCIATION

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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

1993

Legal Domicile

Principal Officer

Robert Gay

Phone

8023764037

Tax Period

2024-07-01 to 2025-06-30

WINDMILL HILL PINNACLE ASSOCIATION, founded in 1993, is a small nonprofit in the Environment sector that reported $250K in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $148K, a strong 59% operating margin.

Mission

In order to foster habitat conservation, watershed integrity, education and the enduring connection of people to the natural world, we acquire and provide access to lands along the Windmill Hill Ridgeline and nearby areas.

Program Service Accomplishments

Program 1

Expenses: $38,859 Revenue: $0

Stewardship - We make sure our 2,863 acres and 29.5 miles of trails are properly cared for. Expenses are property taxes, liability insurance, and trail and access road maintenance. Other stewardship activity includes invasive weed control and boundary markings. Total volunteer stewardship hours by Board Members and others total 2,405 hours, with a value $82,717. This value is based on the Value of Volunteer Hours provided by Independent Sector.org. This value is not part of the Statement of Revenue or Statement Functional Expenses on pages 9 and 10, respectively.

Program 2

Expenses: $1,354 Revenue: $0

Outdoor recreation -- Our main goal is to help people connect with nature, both through our trail network and from programs we offer. Many of the trails have kiosks and maps for users. Our programs include guided walks open to the community and an annual Accessibility Day for people who cannot walk to one of our summits. The guided walks help people learn more about the environment, as does the "Field Note" section in our newsletter. Expenses include trail maps, brochures, other kiosk material and trail maintenance. Volunteers worked 1121.75 hours on trail development and maintenance, for a value of $38,577.

Program 3

Expenses: $451 Revenue: $0

Education -- Local schools use the Pinnacle lean-to and trails for field trips and environmental study, and some students do community service projects such as helping to remove invasive species. We sponsor a naturalist who accompanies elementary school students on hikes on Pinnacle land to help with their environmental education. Board Members provide guided walks to points of interest, ie to locations such as Bald Hill, Lily Pond, Creature Rock, and to areas of blooming spring flowers. Volunteers worked 73.5 hours on education programs at a donated value of $2,528.

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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 $211,265

Program Service Revenue $0

Investment Income $39,150

Other Revenue $0

TOTAL REVENUE $250,415

Expense Breakdown

Grants Paid $0

Salaries & Benefits $23,560

Fundraising Expenses $3,916

Program Expenses $40,664

Other Expenses $78,852

TOTAL EXPENSES $102,412

Year-over-Year Comparison

	2024	2023	Change
Revenue	$250,415	$360,046	-0.3%
Expenses	$102,412	$80,471	+0.3%
Net Income	$148,003	$279,575	-0.5%

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
Paul Wilson	Director Vice Chair	2.35	Officer Director	$0	$0	$0
Tony Coven	Director	4.50	Director	$0	$0	$0
John Gregg	Director	1.43	Director	$0	$0	$0
Alison Latham	Director	0.56	Director	$0	$0	$0
Jay Maciejowski	Director	3.46	Director	$0	$0	$0
Lisa Merton	Director	3.54	Director	$0	$0	$0
James Roberts	Director	3.31	Director	$0	$0	$0
Laura Swoyer	Director	0.54	Director	$0	$0	$0
Camilla Roberts	Director	3.62	Director	$0	$0	$0
Jennifer Latham	Director Chair	4.79	Officer Director	$0	$0	$0
Molly Wilson	Director Secretary	2.38	Officer Director	$0	$0	$0
Robert Gay	Director Treasurer	7.62	Officer Director	$0	$0	$0
Mike Olster	Director	0.77	Director	$0	$0	$0
John Ralston	Director	0.77	Director	$0	$0	$0
Nathaniel Skull	Director	0.77	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	$250,415	$102,412	$4,387,184	$148,003
2024	$360,046	$80,471	$4,231,743	$279,575
2023	$138,957	$41,961	$3,892,523	$96,996
2022	$460,629	$50,772	$3,757,238	$409,857
2021	$530,628	$49,035	$3,567,182	$481,593