Evergreen Flying Club

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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

1957

Legal Domicile

Phone

2065183884

Tax Period

2024-01-01 to 2024-12-31

Evergreen Flying Club, founded in 1957, is a small nonprofit that reported $165K in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Net assets of $466K represent 34 months of operating reserves.

Mission

The Evergreen Flying Club was established in 1957 to provide our members with affordable aircraft to enjoy for educational social and recreational purposes. EFC is Washington States longest-standing flying club with aircraft located at Renton Municipal Airport Clayton Scott Field KRNT.

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

Maintained 3 aircraft in airworthy condition for club members use.

Program 2

Expenses: $0 Revenue: $0

Provided opportunities for members to meet and socialize.

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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 $0

Program Service Revenue $163,055

Investment Income $896

Other Revenue $1,147

TOTAL REVENUE $165,098

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $172,014

TOTAL EXPENSES $172,014

Year-over-Year Comparison

	2024	2023	Change
Revenue	$165,098	$192,169	-0.1%
Expenses	$172,014	$188,545	-0.1%
Net Income	$-6,916	$3,624	-2.9%

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

N/A

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
Michael Rogan	President	4.00	Officer	$0	$0	$0
Larry Barnett	Vice President	2.00	Officer	$0	$0	$0
Ryan Burns	Treasurer	2.00	Officer	$0	$0	$0
Eddie Cukierman	Secretary	2.00	Officer	$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	No data	No data	No data	No data
2024	$165,098	$172,014	$592,013	$-6,916
2023	$192,169	$188,545	$607,716	$3,624
2022	$175,980	$159,200	$555,123	$16,780