FISH of Cowlitz County FISH

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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

1971

Legal Domicile

Principal Officer

ROBERT THERIAULT

Phone

3602613971

Tax Period

2023-01-01 to 2023-12-31

FISH of Cowlitz County FISH, founded in 1971, is a small nonprofit in the Human Services sector that reported $285K in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $255K left a modest 11% surplus.

Mission

Provide emergency aid to the needy

Program Service Accomplishments

Program 1

Expenses: $87,229 Revenue: $250

Provided financial assistance for utilities for 2,321 families

Program 2

Expenses: $106,973 Revenue: $43,412

Provided food boxes to 29,491 hungry individuals

Program 3

Expenses: $17,219 Revenue: $17,219

Provided emergency funding for prescriptions, medical, dental, and vision care for 122 individuals

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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 $282,808

Program Service Revenue $0

Investment Income $2,299

Other Revenue $-30

TOTAL REVENUE $285,077

Expense Breakdown

Grants Paid $247,883

Salaries & Benefits $0

Fundraising Expenses $1,800

Program Expenses $211,421

Other Expenses $7,070

TOTAL EXPENSES $254,953

Year-over-Year Comparison

	2023	2022	Change
Revenue	$285,077	$316,714	-0.1%
Expenses	$254,953	$323,357	-0.2%
Net Income	$30,124	$-6,643	-5.5%

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

300

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
RAMONA LEBER	Treasurer	4.000	Officer Director	$0	$0	$0
ROBERT THERIAULT	President	10.00	Officer Director	$0	$0	$0
ROBERT GASTON	VicePresident	10.00	Officer Director	$0	$0	$0
JUDY AHOLM	Director	1.000	Director	$0	$0	$0
KATHY BATES	Director	1.000	Director	$0	$0	$0
LUCY CLAXTON	Director	1.000	Director	$0	$0	$0
STAR GARCIA	Director	2.000	Director	$0	$0	$0
BETH GILHULY	Director	0.500	Director	$0	$0	$0
ODINE HUSEMOEN	Director	1.000	Director	$0	$0	$0
MIKE HUSTER	Director	2.000	Director	$0	$0	$0
NATALIE LASSEN	Director	3.000	Director	$0	$0	$0
LAUREL MURPHY	Director	4.000	Director	$0	$0	$0
STEVEN POND	Director	2.000	Director	$0	$0	$0
GEORGE ROBINSON	Director	2.000	Director	$0	$0	$0
LAVONNE ROGERS	Director	2.000	Director	$0	$0	$0
DONNA ROLFE	Director	2.000	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
2024	No data	No data	No data	No data
2023	$285,077	$254,953	$266,382	$30,124
2022	$316,714	$323,357	$226,083	$-6,643
2021	$182,863	$177,152	$257,929	$5,711
2020	$202,202	$190,215	$246,102	$11,987
2019	$207,444	$201,759	$226,224	$5,685
2018	$219,719	$184,434	$210,613	$35,285