HIGH PEAKS ALLIANCE (EIN 273160688) - 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

2011

Legal Domicile

Principal Officer

BRENT WEST

Phone

2074912750

Tax Period

2023-01-01 to 2023-12-31

HIGH PEAKS ALLIANCE, founded in 2011, is a small nonprofit in the Recreation & Sports sector that reported $315K in total revenue in fiscal year 2023. Revenue surged 48% from the prior year, signaling strong growth momentum. The organization ran a surplus of $167K, a strong 53% operating margin.

Mission

TO ENSURE AND ENHANCE PUBLIC ACCESS AND OPPORTUNITIES FOR RECREATION IN MAINE'S HIGH PEAKS.

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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 $314,954

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $314,954

Expense Breakdown

Grants Paid $0

Salaries & Benefits $100,796

Fundraising Expenses $6,122

Program Expenses $125,940

Other Expenses $47,391

TOTAL EXPENSES $148,187

Year-over-Year Comparison

	2023	2022	Change
Revenue	$314,954	$213,338	+0.5%
Expenses	$148,187	$161,169	-0.1%
Net Income	$166,767	$52,169	+2.2%

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

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

$86,440

Total Directors

$86,440

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENT WEST	EXECUTIVE DI	40.00	Officer Director	$86,440	$0	$86,440
DANA BOWMAN	DIRECTOR	0.50	Director	$0	$0	$0
DOUG DUNLAP	DIRECTOR	0.50	Director	$0	$0	$0
LLOYD GRISCOM	PRESIDENT	0.50	Officer Director	$0	$0	$0
KATHY HOUSTON	DIRECTOR	0.50	Director	$0	$0	$0
ARTHUR LAGE	DIRECTOR	0.50	Director	$0	$0	$0
ROGER LAMBERT	DIRECTOR	0.50	Director	$0	$0	$0
SCOTT LANDRY	TREASURER	0.50	Officer Director	$0	$0	$0
PETER MCKINLEY	DIRECTOR	0.50	Director	$0	$0	$0
GINA OSWALD	SECRETARY	0.50	Officer Director	$0	$0	$0
JOHN ROGERS	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
DARYL WOOD	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$314,954	$148,187	$614,585	$166,767
2022	$213,338	$161,169	$447,207	$52,169
2021	$370,436	$158,321	$394,356	$212,115

HIGH PEAKS ALLIANCE