OLD WEST SPECIAL TRAILS INC (EIN 161693766) - 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

2002

Legal Domicile

Principal Officer

DANNY COOLEY

Phone

9014854103

Tax Period

2023-01-01 to 2023-12-31

OLD WEST SPECIAL TRAILS INC, founded in 2002, is a small nonprofit in the Recreation & Sports sector that reported $678K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Expenses of $636K left a modest 6% surplus.

Mission

CHANGING CHILDREN'S LIVES ONE HORSE RIDE AT A TIME.

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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 $68,063

Program Service Revenue $563,994

Investment Income $46,176

Other Revenue $0

TOTAL REVENUE $678,233

Expense Breakdown

Grants Paid $0

Salaries & Benefits $63,427

Fundraising Expenses $386

Program Expenses $572,698

Other Expenses $572,985

TOTAL EXPENSES $636,412

Year-over-Year Comparison

	2023	2022	Change
Revenue	$678,233	$748,988	-0.1%
Expenses	$636,412	$568,299	+0.1%
Net Income	$41,821	$180,689	-0.8%

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

$29,460

Total Directors

$58,920

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANNY COOLEY	PRESIDENT	40.00	Officer Director	$29,460	$0	$29,460
DEBBIE COOLEY	DIRECTOR	2.00	Director	$29,460	$0	$29,460
ANGIE DANNER	SECRETARY	10.00	Officer Director	$0	$0	$0
KAMMIE A KILEY	DIRECTOR	25.00	Director	$0	$0	$0
BRET BAUMFIND	DIRECTOR	2.00	Director	$0	$0	$0
JANELLE JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
CHRIS G COOLEY	VICE PRESIDENT	35.00	Officer Director	$0	$0	$0
BRITTANY BEAVER	DIRECTOR	2.00	Director	$0	$0	$0
KERRY CURTIS	DIRECTOR	2.00	Director	$0	$0	$0
PAUL CURTIS	DIRECTOR	2.00	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
2024	No data	No data	No data	No data
2023	$678,233	$636,412	$1,676,058	$41,821
2022	$748,988	$568,299	$1,581,868	$180,689
2021	$435,030	$437,818	$525,442	$-2,788
2020	$339,758	$340,184	$513,825	$-426

OLD WEST SPECIAL TRAILS INC