HOCKING RIVER COMMISSION (EIN 311492331) - 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

1991

Legal Domicile

Principal Officer

DAN IMHOFF

Tax Period

2023-01-01 to 2023-12-31

HOCKING RIVER COMMISSION, founded in 1991, is a micro nonprofit in the Environment sector that reported $49K in total revenue in fiscal year 2023. Revenue fell 74% from the prior year — a significant decline worth monitoring. Expenses of $43K left a modest 11% surplus.

Mission

LAND CONSERVATION TO PROTECT AND PROMOTE RECREATIONAL USE OF THE HOCKING RIVER.

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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 $46,760

Program Service Revenue $2,095

Investment Income $0

Other Revenue $0

TOTAL REVENUE $48,855

Expense Breakdown

Grants Paid $200

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $43,495

Other Expenses $43,295

TOTAL EXPENSES $43,495

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,855	$187,140	-0.7%
Expenses	$43,495	$17,432	+1.5%
Net Income	$5,360	$169,708	-1.0%

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

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
JOHN WRYST	PRESIDENT	2	Officer Director	$0	$0	$0
RON CASS	VICE-PRESIDENT	1	Officer Director	$0	$0	$0
DAN IMHOFF	TREASURER	10	Officer Director	$0	$0	$0
BRUCE UNDRWOOD	SECRETARY	1	Officer Director	$0	$0	$0
HANNAH KOPP	BOARD MEMBER	1	Director	$0	$0	$0
NORA SULLIVAN	BOARD MEMBER	1	Director	$0	$0	$0
EMILY POLING	BOARD MEMBER	1	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	$48,855	$43,495	$519,355	$5,360
2022	$187,140	$17,432	$513,101	$169,708

HOCKING RIVER COMMISSION