BLACK BUTTE RANCH ASSOCIATION (EIN 237115837) - 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

1982

Legal Domicile

Principal Officer

BRIAN BURNS

Phone

5415951501

Tax Period

2024-04-01 to 2025-03-31

BLACK BUTTE RANCH ASSOCIATION, founded in 1982, is a community nonprofit that reported $9.6M in total revenue in fiscal year 2024. The organization ran a surplus of $2.2M, a strong 23% operating margin.

Mission

TO ENGAGE WITHOUT PROFIT TO ITS MEMBERS IN SUCH ACTIVITIES AS MAY PROMOTE THE HEALTH, SAFETY, WELFARE, AND COMMON GOOD OF THE RESIDENTS OF THE COMMUNITY OF BLACK BUTTE RANCH.

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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 $0

Program Service Revenue $9,151,995

Investment Income $316,346

Other Revenue $88,110

TOTAL REVENUE $9,556,451

Expense Breakdown

Grants Paid $4,280

Salaries & Benefits $2,170,847

Fundraising Expenses $0

Program Expenses $5,047,716

Other Expenses $5,224,611

TOTAL EXPENSES $7,399,738

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,556,451	$8,924,592	+0.1%
Expenses	$7,399,738	$6,848,706	+0.1%
Net Income	$2,156,713	$2,075,886	+0.0%

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

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

$343,057

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KYLE CUMMINGS	CEO	1.00	Officer	$0	$10,873	$318,052
BRIAN BURNS	CFO	1.00	Officer	$0	$79	$25,005
KEN SPEARING	CHAIR	3.00	Officer Director	$0	$0	$0
GEOFF HUNTINGTON	VICE CHAIR	2.00	Officer Director	$0	$0	$0
MARK CHRISTIE	SECRETARY	2.00	Officer Director	$0	$0	$0
BOB GULICK	TREASURER	2.00	Officer Director	$0	$0	$0
NICK BEASLEY	MEMBER	2.00	Director	$0	$0	$0
WENDY SCOTT	MEMBER	2.00	Director	$0	$0	$0
SUSAN WADDELL	MEMBER	2.00	Director	$0	$0	$0
ALLAN DULWICK	MEMBER	2.00	Director	$0	$0	$0
JOHN LYDA	MEMBER	2.00	Director	$0	$0	$0
BOB CHAMNESS	MEMBER	2.00	Director	$0	$0	$0
MIKE TREADAWAY	MEMBER	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
2025	$9,556,451	$7,399,738	$93,399,939	$2,156,713
2024	$8,924,592	$6,848,706	$92,008,633	$2,075,886
2023	$13,096,255	$6,250,174	$81,181,216	$6,846,081
2022	$9,586,570	$5,848,460	$78,539,859	$3,738,110
2021	$7,861,463	$5,170,049	$70,324,964	$2,691,414
2020	$7,935,972	$5,139,442	$67,503,924	$2,796,530
2019	$7,964,694	$5,301,329	$65,948,486	$2,663,365

BLACK BUTTE RANCH ASSOCIATION