EVERGREEN LAND TRUST

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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

1974

Legal Domicile

Principal Officer

Ken Stoner

Phone

3605922716

Tax Period

2024-04-01 to 2025-03-31

EVERGREEN LAND TRUST, founded in 1974, is a small nonprofit that reported $352K in total revenue in fiscal year 2024. Revenue surged 58% from the prior year, signaling strong growth momentum. Expenses of $331K left a modest 6% surplus.

Mission

To acquire and preserve land and housing

Program Service Accomplishments

Program 1

Expenses: $318,496 Revenue: $296,908

Evergreen Land Trust is a steward of urban and rural properties; preserves and protects sensitive lands, wilderness and affordable housing through sustainable land use practices and education.

Program 2

Evergreen Ecoforestry LLC is a steward of real property and may own, develop, lease, operate and dispose of real property for the purpose of advancing ecoforestry and forest conservation.

Program 3

The watershed monitoring project in the Nooksack Basin focuses on forest stewardship and watershed restoration.

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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 $23,069

Program Service Revenue $296,908

Investment Income $298

Other Revenue $31,862

TOTAL REVENUE $352,137

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $318,496

Other Expenses $331,185

TOTAL EXPENSES $331,185

Year-over-Year Comparison

	2024	2023	Change
Revenue	$352,137	$223,151	+0.6%
Expenses	$331,185	$328,468	+0.0%
Net Income	$20,952	$-105,317	-1.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Aviathar Pemberton	President	1.00	Officer Director	$0	$0	$0
Evana Enabulele	Vice President	1.00	Officer Director	$0	$0	$0
Coda Osborne-Neukirch	Secretary	1.00	Officer Director	$0	$0	$0
Ken Stoner	Treasurer	1.00	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	$352,137	$331,185	$4,617,550	$20,952
2024	$223,151	$328,468	$4,697,196	$-105,317
2023	$339,606	$220,969	$4,888,350	$118,637
2022	$174,205	$206,819	$4,635,518	$-32,614
2021	$1,609,162	$274,072	$4,640,097	$1,335,090
2020	$292,462	$220,856	$3,329,283	$71,606
2019	$285,100	$199,619	$3,280,676	$85,481
2018	$254,171	$187,951	$3,426,173	$66,220