FRIENDS OF MINIDOKA INC

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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

2003

Legal Domicile

Principal Officer

ROBYN ACHILLES

Phone

2082786066

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF MINIDOKA INC, founded in 2003, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.1M in total revenue in fiscal year 2023. Revenue surged 471% from the prior year, signaling strong growth momentum. The organization ran a surplus of $828K, a strong 74% operating margin.

Mission

WE STRIVE TO PASS ON THE HISTORY, LEGACY AND LESSONS OF CIVIL LIBERTIES THROUGH TRANSFORMING AND INSPIRING EXPERIENCES FOR THE GENERAL PUBLIC AND THOSE WITH PERSONAL AND FAMILIAL TIES TO MINIDOKA. WE ARE COMMITTED TO WORKING WITH PARTNERS, INCLUDING THE NATIONAL PARK SERVICE, TO ACCOMPLISH THESE GOALS.

Program Service Accomplishments

Program 1

Expenses: $221,089

PRESERVATION OF MINIDOKA -- FUNDED CULTURAL RESOURCE STUDY OR TRADITIONAL CULTURAL PROPERTY REPORT AREA OF CRITICAL ENVIRONMENTAL CONCERN NOMINATION TO PRESERVE THE VIEWSHED OF MINIDOKA NHS.

Program 2

Expenses: $16,026

BEYOND THE BARBED WIRE: JAPANESE AMERICAN STORIES OF THE PACIFIC NORTHWEST -- PROJECT TO DEVELOP VIRTUAL TOURS ABOUT THE JAPANESE AMERICAN EXPERIENCE RELATED TO MINIDOKA.

Program 3

Expenses: $0

NISEI TRIALS: 80 YEARS -- DEVELOPMENT OF PUBLIC PROGRAMMING TO COMMEMORATE THE MINIDOKA DRAFT RESISTERS TO INCLUDE DISTINGUISHED LECTURE, STAGE PRODUCTION AND EXHIBIT.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,118,093

Program Service Revenue $0

Investment Income $6,225

Other Revenue $1,828

TOTAL REVENUE $1,126,146

Expense Breakdown

Grants Paid $0

Salaries & Benefits $141,675

Fundraising Expenses $8,301

Program Expenses $237,115

Other Expenses $156,544

TOTAL EXPENSES $298,219

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,126,146	$197,220	+4.7%
Expenses	$298,219	$294,340	+0.0%
Net Income	$827,927	$-97,120	-9.5%

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

$72,269

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANDY DUNN	PRESIDENT	7.00	Officer Director	$0	$0	$0
JANET KEEGAN	TREASURER	7.00	Officer Director	$0	$0	$0
LAUREN WAUDE	SECRETARY	7.00	Officer Director	$0	$0	$0
LYNN FUCHIGAMI PARKS	DIRECTOR	7.00	Director	$0	$0	$0
BETH MARKLEY	DIRECTOR	7.00	Director	$0	$0	$0
ROBYN ACHILLES	EXECUTIVE DIRECTOR	40.00	Officer	$72,269	$0	$72,269

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	$1,126,146	$298,219	$1,149,918	$827,927
2022	$197,220	$294,340	$321,991	$-97,120
2021	$280,588	$236,710	$419,185	$43,878