MANKATO TEACHERS' 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

1972

Legal Domicile

Principal Officer

LINDA WENSEL

Phone

5073816568

Tax Period

2023-09-01 to 2024-08-31

MANKATO TEACHERS' ASSOCIATION, founded in 1972, is a small nonprofit in the Employment sector that reported $480K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

COLLECTIVE BARGAINING

Program Service Accomplishments

Program 1

LABOR CONTRACT NEGOTIATIONS - MANKATO TEACHERS' ASSOCIATION REPRESENTS APPROXIMATELY 600 MEMBERS IN NEGOTIATING BI-ANNUAL CONTRACTS WITH MINNESOTA SCHOOL DISTRICT 77. DURING THE YEAR ENDED AUGUST 31, 2024, ASSOCIATION REPRESENTATIVES DIDN'T HOLD ANY MEETINGS WITH THE DISTRICT REGARDING CONTRACT MATTERS.

Program 2

MEMBER SUPPORT - THE ASSOCIATION ENCOURAGES ITS MEMBERS TO INCREASE THEIR SKILLS, UNDERSTANDING, AND INVOLVEMENT IN THE LABOR RELATIONS PROCESS. FINANCIAL SUPPORT WAS PROVIDED TO ENABLE THEM TO...

MEMBER SUPPORT - THE ASSOCIATION ENCOURAGES ITS MEMBERS TO INCREASE THEIR SKILLS, UNDERSTANDING, AND INVOLVEMENT IN THE LABOR RELATIONS PROCESS. FINANCIAL SUPPORT WAS PROVIDED TO ENABLE THEM TO ATTEND EITHER ONE OR MORE OF FIVE WORKSHOPS OR A NATIONAL MEETING.

Program 3

MEMBERSHIP ACTIVITIES - THE ASSOCIATION ENCOURAGES COMRADERIE AMONG ITS MEMBERS IN ORDER TO FURTHER THE MEMBERS' UNDERSTANDING OF THEIR COMMON GOALS. SIX SOCIAL EVENTS INVOLVING APPROXIMATELY 20 TO...

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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 $7,887

Program Service Revenue $467,022

Investment Income $4,749

Other Revenue $0

TOTAL REVENUE $479,658

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,700

Fundraising Expenses $0

Other Expenses $488,544

TOTAL EXPENSES $499,244

Year-over-Year Comparison

	2023	2022	Change
Revenue	$479,658	$509,234	-0.1%
Expenses	$499,244	$545,043	-0.1%
Net Income	$-19,586	$-35,809	-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

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
THOMAS BOONE	TREASURER	N/A	Officer Director	$0	$0	$0
KRISTINA KULLMAN	GOVT RELATIO	N/A	Director	$0	$0	$0
SHERRY MILLER	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
MICHELLE MODROW	MEMBERSHIP	N/A	Director	$0	$0	$0
LINDA WENSEL	PRESIDENT	N/A	Officer Director	$0	$0	$0
KATIE WOITAS	SECRETARY	N/A	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	No data	No data	No data	No data
2024	$479,658	$499,244	$239,523	$-19,586
2023	$509,234	$545,043	$259,109	$-35,809
2022	$614,428	$644,706	$294,918	$-30,278
2021	$601,228	$499,254	$325,196	$101,974
2020	$563,525	$532,083	$223,222	$31,442
2019	$497,105	$539,247	$191,780	$-42,142
2018	$570,564	$684,027	$233,922	$-113,463