OATKA VALLEY SNOWMOBILE 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

1999

Legal Domicile

Principal Officer

NATE MERLE

Phone

5852372620

Tax Period

2025-01-01 to 2025-12-31

OATKA VALLEY SNOWMOBILE ASSOCIATION, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $106K in total revenue in fiscal year 2025. Revenue decreased 13% compared to the prior year. The organization ran a surplus of $20K, a strong 19% operating margin.

Mission

PROMOTE AND ENHANCE TOURISM IN THE GREATER NIAGARA REGION OF NEW YORK STATE

Program Service Accomplishments

Program 1

Expenses: $85,596

ORGANIZE, MAINTAIN AND MONITOR SNOWMOBILE TRAILS IN THE WESTERN NEW YORK TOURISM REGIONS

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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 $75,832

Program Service Revenue $0

Investment Income $3,000

Other Revenue $26,709

TOTAL REVENUE $105,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $85,596

Other Expenses $85,596

TOTAL EXPENSES $85,596

Year-over-Year Comparison

	2025	2024	Change
Revenue	$105,541	$120,633	-0.1%
Expenses	$85,596	$118,346	-0.3%
Net Income	$19,945	$2,287	+7.7%

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

N/A

Volunteers

N/A

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
JEFF FITCH	MEMBER	0.00	Director	$0	$0	$0
STEVE COX	TRAIL COORDINATOR	0.00	Officer Director	$0	$0	$0
BRIAN BARTON	MEMBER	0.00	Director	$0	$0	$0
TIM ROSENBERG	MEMBER	0.00	Director	$0	$0	$0
DALE RISSINGER	MEMBER	0.00	Director	$0	$0	$0
KEN VANDUZER	MEMBER	0.00	Director	$0	$0	$0
MIKE CARLSON	MEMBER	0.00	Director	$0	$0	$0
LYNN MILLER	MEMBER	0.00	Director	$0	$0	$0
JACK RASE	SARGENT AT ARMS	0.00	Officer Director	$0	$0	$0
TRACY LAWSON	MEMBER	0.00	Director	$0	$0	$0
GLENN OCONNOR	MEMBER	0.00	Director	$0	$0	$0
STEVE RASE	MEMBER	0.00	Director	$0	$0	$0
SHAWN BAKER	MEMBER	0.00	Director	$0	$0	$0
TODD HOFHEINS	MEMBER	0.00	Director	$0	$0	$0
BRUCE BLANKENSHIP	MEMBER	0.00	Director	$0	$0	$0
GAIL LAWSON	MEMBER	0.00	Director	$0	$0	$0
MORGAN CAPEN	MEMEBER	0.00	Director	$0	$0	$0
DWIGHT HESS	MEMBER	0.00	Director	$0	$0	$0
CHANCE VOGT	MEMBER	0.00	Director	$0	$0	$0
NATE MERLE	PRESIDENT	5.00	Officer Director	$0	$0	$0
MICHELLE HESS	TREASURER	5.00	Officer Director	$0	$0	$0
JANE GABLE	SECRETARY	5.00	Officer Director	$0	$0	$0
OWEN QUARTZ	VICE PRESIDENT	5.00	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	$105,541	$85,596	$277,288	$19,945
2024	No data	No data	No data	No data
2023	$121,980	$78,456	$281,962	$43,524
2022	$98,732	$104,669	$206,314	$-5,937
2021	$95,219	$114,280	$223,208	$-19,061
2020	$97,918	$89,566	$252,556	$8,352
2019	$93,856	$92,817	$253,851	$1,039
2018	$90,773	$96,084	$271,880	$-5,311