COUGAR FUND INC

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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

2001

Legal Domicile

Principal Officer

THOMAS D MANGELSEN

Phone

3077330797

Tax Period

2024-07-01 to 2025-06-30

COUGAR FUND INC, founded in 2001, is a small nonprofit in the Animal-Related sector that reported $343K in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $96K, a strong 28% operating margin.

Mission

THE COUGAR FUND PROTECTS COUGARS, BEARS, WOLVES, AND OTHER NATIVE CARNIVORES THROUGHOUT THE AMERICAS BY EDUCATING CHILDREN AND ADULTS ABOUT THEIR ESSENTIAL ECOLOGICAL ROLE, BY SUPPORTING AND PROMOTING SOUND SCIENCE, AND BY MONITORING STATE AND REGIONAL POLICIES TO HELP ENSURE A LASTING PLACE FOR THESE SPECIES ALONGSIDE HUMAN COMMUNITIES.

Program Service Accomplishments

Program 1

Expenses: $168,352 Revenue: $-3,997

COUGAR FUND PARTICIPATES IN PUBLIC EVENTS, PROVIDING OPPORTUNITIES TO DISSEMINATE EDUCATIONAL MATERIAL, INFORMATION, AND RESOURCES PROMOTING CURRENT SCIENCE RELATED TO LARGE CARNIVORES. COUGAR FUND STAFF ATTEND APPROXIMATELY 100 VENUES PER YEAR, INCLUDING PUBLIC PRESENTATIONS,COMMUNITY EVENTS, EDUCATIONAL PROGRAMS, AND PARTNERSHIPS WITH ORGANIZATIONS THROUGHOUT WYOMING AND NEIGHBORING STATES. THESE EVENTS SERVE A VARIETY OF DEMOGRAPHICS AND INVITE EXPLORATION OF QUESTIONS SURROUNDING WILDLIFE MANAGEMENT WHILE OFFERING PRACTICAL SOLUTIONS PROMOTING THE SAFETY OF PEOPLE, PETS, LIVESTOCK, AND WILDLIFE ITSELF THROUGH PREVENTION AND NON-LETHAL DETERRENCE. THE ORGANIZATION ATTENDS AFTER-SCHOOL AND SUMMER EDUCATION PROGRAMS AND MAINTAINS A REMOTE CAMERA PROJECT THAT COLLECTS VIDEO FOOTAGE FOR EDUCATIONAL PURPOSES. SOME MATERIALS HAVE BEEN TRANSLATED TO INCREASE ACCESS TO EDUCATIONAL RESOURCES WITHIN THE COMMUNITY. THE COUGAR FUND PROVIDED A RESEARCH GRANT TO SUPPORT DATA COLLECTION, MOVEMENT MONITORING, AND CONNECTIVITY IDENTIFICATION TO MITIGATE HABITAT LOSS.

Program 2

Expenses: $60,000

RESEARCH IS AN IMPORTANT RESOURCE FOR COUGAR MANAGEMENT. THE COUGAR FUND HAS SPENT STAFF TIME EXAMINING PROPOSALS FOR RESEARCH FUNDING, AND IS DEVELOPING A PROTOCOL TO BE ABLE TO OFFER ASSISTANCE IN THE FUTURE. OUR EMPHASIS WILL BE ON THE LATEST METHODS OF TECHNOLOGY, ESPECIALLY THOSE INCLUDING NON-INVASIVE MONITORING AND DATA COLLECTION.

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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 $346,831

Program Service Revenue $0

Investment Income $62

Other Revenue $-3,997

TOTAL REVENUE $342,896

Expense Breakdown

Grants Paid $60,000

Salaries & Benefits $128,792

Fundraising Expenses $4,102

Program Expenses $228,352

Other Expenses $58,555

TOTAL EXPENSES $247,347

Year-over-Year Comparison

	2024	2023	Change
Revenue	$342,896	$269,890	+0.3%
Expenses	$247,347	$146,777	+0.7%
Net Income	$95,549	$123,113	-0.2%

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

$100,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS D MANGELSEN	PRESIDENT	10.00	Officer Director	$0	$0	$0
JANE GOODALL	SECRETARY	2.00	Officer Director	$0	$0	$0
PATRICIO ROBLES GILL	TREASURER	5.00	Officer Director	$0	$0	$0
PENELOPE MALDONADO	MANAGING DIRECTOR	47.00	Officer	$100,000	$0	$100,000

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	$342,896	$247,347	$347,847	$95,549
2024	$269,890	$146,777	$240,735	$123,113
2023	$100,164	$171,591	$112,269	$-71,427
2022	$226,688	$181,281	$169,590	$45,407
2021	$175,283	$204,793	$128,329	$-29,510
2020	$195,882	$186,294	$170,193	$9,588
2019	$211,193	$522,878	$137,081	$-311,685
2018	$1,148,802	$3,649,260	$453,688	$-2,500,458