CRESTED BUTTE SOCIETY 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

1996

Legal Domicile

Principal Officer

LISA BUTERO

Phone

9703491184

Tax Period

2024-10-01 to 2025-09-30

CRESTED BUTTE SOCIETY INC, founded in 1996, is a small nonprofit in the Arts, Culture & Humanities sector that reported $240K in total revenue in fiscal year 2024. Expenses of $223K left a modest 7% surplus.

Mission

TO FOSTER AND PROMOTE ARTISTIC ENRICHMENT IN THE GUNNISON VALLEY.

Program Service Accomplishments

Program 1

Expenses: $153,778

THE ORGANIZATION PROVIDES COMMUNITY ARTS OUTREACH PROGRAMS TO THE GUNNISON VALLEY IN ORDER TO ADVANCE AND SUPPORT CREATIVES IN ACHIEVING THEIR ARTISTIC ENDEAVORS.

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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 $87,953

Program Service Revenue $148,657

Investment Income $3,514

Other Revenue $0

TOTAL REVENUE $240,124

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $81,547

Fundraising Expenses $21,917

Program Expenses $153,778

Other Expenses $134,399

TOTAL EXPENSES $223,446

Year-over-Year Comparison

	2024	2023	Change
Revenue	$240,124	$234,861	+0.0%
Expenses	$223,446	$216,270	+0.0%
Net Income	$16,678	$18,591	-0.1%

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

Total Directors

$76,708

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIRIAM KREYKES	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
MELISSA WOZNIAK	PRESIDENT	1.00	Officer Director	$0	$0	$0
LISA BUTERO	TREASUER	1.00	Officer Director	$0	$0	$0
SAMANTHA MCMAHON	SECRETARY	1.00	Officer Director	$0	$0	$0
LYNDA MIKOS	BOARD MEMBER	1.00	Director	$0	$0	$0
JENNIFER WILLIAMS	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLIE TALBOTT	BOARD MEMBER	1.00	Director	$0	$0	$0
CRISTY KOONCE	BOARD MEMBER	1.00	Director	$0	$0	$0
ANDREW ARELL	EXECUTIVE DI	40.00	Director	$76,708	$0	$76,708

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	$240,124	$223,446	$218,479	$16,678
2024	$234,861	$216,270	$205,044	$18,591
2023	$202,038	$195,028	$201,836	$7,010
2022	$288,468	$211,907	$241,640	$76,561