Friends of the WNC Nature Center Inc (EIN 237412910) - 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

1975

Legal Domicile

Principal Officer

Kate Frost

Phone

8282598092

Tax Period

2024-07-01 to 2025-06-30

Friends of the WNC Nature Center Inc, founded in 1975, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $263K, a strong 16% operating margin.

Mission

The Friends is a conservation organization that inspires a passion to know more, care more, and do more for the wildlife of the Southern Appalachians. We advance the critical work of the Nature Center through fundraising, membership, outreach education, marketing and volunteer service.

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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 $1,347,545

Program Service Revenue $64,297

Investment Income $51,393

Other Revenue $215,280

TOTAL REVENUE $1,678,515

Expense Breakdown

Grants Paid $412,899

Salaries & Benefits $708,784

Fundraising Expenses $329,177

Program Expenses $874,484

Other Expenses $294,205

TOTAL EXPENSES $1,415,888

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,678,515	$1,318,997	+0.3%
Expenses	$1,415,888	$1,051,294	+0.3%
Net Income	$262,627	$267,703	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

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

$85,620

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kate Frost	Executive Director	40.00	Officer	$77,168	$8,452	$85,620
Sarah Thomas-Moore	President	1.00	Officer Director	$0	$0	$0
Ellen Patrick	Vice President	1.00	Officer Director	$0	$0	$0
Jonathan Thompson	Treasurer	1.00	Officer Director	$0	$0	$0
Amy Cocanour	Secretary	1.00	Officer Director	$0	$0	$0
Scott Farkas	Director	0.50	Director	$0	$0	$0
David Rodgers	Director	0.50	Director	$0	$0	$0
Katlin Moran	Director	0.50	Director	$0	$0	$0
Dacia Harris	Director	0.50	Director	$0	$0	$0
Beth Lane	Director	0.50	Director	$0	$0	$0
Kim Wood	Director	0.50	Director	$0	$0	$0
Laura McCue	Director	0.50	Director	$0	$0	$0
Salley Williamson	Director	0.50	Director	$0	$0	$0
Taylor Caulk	Director	0.50	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	$1,678,515	$1,415,888	$2,326,486	$262,627
2024	$1,318,997	$1,051,294	$2,114,777	$267,703
2023	$1,186,006	$930,903	$1,865,164	$255,103
2022	$1,172,228	$787,618	$1,477,852	$384,610
2021	$682,268	$539,006	$1,085,519	$143,262
2020	$746,355	$1,570,492	$807,019	$-824,137
2019	$1,137,716	$844,152	$1,592,192	$293,564
2018	$639,802	$635,301	$1,309,319	$4,501

Friends of the WNC Nature Center Inc