SMOKEY TIMBERS FOUNDATION (EIN 262029888) - 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

2009

Legal Domicile

Principal Officer

CHERYL PENKIVECH

Phone

3207665290

Tax Period

2024-01-01 to 2024-12-31

SMOKEY TIMBERS FOUNDATION, founded in 2009, is a micro nonprofit in the Recreation & Sports sector that reported $52K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $47K left a modest 10% surplus.

Mission

TO PROVIDE AFFORDABLE CAMPING, RECREATIONAL AND ENVIRONMENTAL EDUCATION OPPORTUNITIES FOR NON-PROFIT ORGANIZATIONS.

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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 $34,214

Program Service Revenue $8,276

Investment Income $3,119

Other Revenue $6,289

TOTAL REVENUE $51,898

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $46,655

Other Expenses $46,655

TOTAL EXPENSES $46,655

Year-over-Year Comparison

	2024	2023	Change
Revenue	$51,898	$75,517	-0.3%
Expenses	$46,655	$45,284	+0.0%
Net Income	$5,243	$30,233	-0.8%

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

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
CHERYL PENKIVECH	PRESIDENT	4.00	Officer Director	$0	$0	$0
WALLY ROBERTS	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
CORINE ROBERTS	SECRETARY	3.00	Officer Director	$0	$0	$0
BRENT BIRKELAND	DIRECTOR	2.00	Director	$0	$0	$0
DANI BIRKELAND	DIRECTOR	2.00	Director	$0	$0	$0
APRIL BREJCHA	DIRECTOR	1.00	Director	$0	$0	$0
DENISE JORUD	DIRECTOR	2.00	Director	$0	$0	$0
STEVE JORUD	DIRECTOR	2.00	Director	$0	$0	$0
ANNE RYKKEN	DIRECTOR	2.00	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	$51,898	$46,655	$979,861	$5,243
2023	$75,517	$45,284	$974,618	$30,233
2022	$44,130	$44,163	$944,385	$-33
2021	$132,814	$21,249	$944,417	$111,565
2020	$69,319	$17,712	$832,851	$51,607

SMOKEY TIMBERS FOUNDATION