AMERICAN SHETLAND PONY 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

1942

Legal Domicile

Principal Officer

JILL GLEASON

Phone

3092634044

Tax Period

2023-01-01 to 2023-12-31

AMERICAN SHETLAND PONY CLUB, founded in 1942, is a small nonprofit that reported $662K in total revenue in fiscal year 2023. Net assets of $2.8M represent 51 months of operating reserves.

Mission

CLUB THAT MAINTAINS BREED REGISTRIES TO PRESERVE AND PROMOTE SHETLAND PONIES AND MINIATURE HORSES, PROVIDES INFORMATION TO MEMBERS THROUGH JOURNAL PUBLICATION AND WEBSITE AND OPERATING TWO MAJOR NATIONAL HORSE SHOWS WHILE SUPPORTING AND SANCTIONING EIGHT NATIONAL AREA AND LOCAL SHOWS.

Program Service Accomplishments

Program 1

Expenses: $484,224

THE CLUB MAINTAINS BREED REGISTRIES FOR SHETLAND PONIES AND MINIATURE HORSES. THE CLUB MAINTAINS STANDARDS OF PERFECTION OR ELIGIBILITY FOR EACH BREED.

Program 2

Expenses: $65,865

THE CLUB PUBLISHES "THE JOURNAL OF THE ASPC/AMHR" SIX TIMES PER YEAR AND MAINTAINS A WEBSITE THAT PROVIDES INFORMATION ON CLUB ACTIVITIES, THE CLUB'S EIGHT AREA ACTIVITIES, HORSE SHOWS AND ARTICLES...

Program 3

THE CLUB PERFORMS VARIOUS ACTIVITIES TO PROMOTE THE BREEDS. PRIMARY ACTIVITIES INCLUDE OPERATING THE ASPC CONGRESS FOR AMERICAN SHETLAND, AMERICAN SHOW AND NATIONAL SPORTS PERFORMANCE PONIES AND A...

THE CLUB PERFORMS VARIOUS ACTIVITIES TO PROMOTE THE BREEDS. PRIMARY ACTIVITIES INCLUDE OPERATING THE ASPC CONGRESS FOR AMERICAN SHETLAND, AMERICAN SHOW AND NATIONAL SPORTS PERFORMANCE PONIES AND A MINI NATIONAL SHOW FOR AMERICAN MINIATURE HORSES. IN CONJUNCTION WITH THE SHOW, THE CLUB PUBLISHES SHOW PROGRAMS. THE CLUB ALSO FINANCIALLY SUPPORTS EIGHT NATIONAL AREA SHOWS AND SANCTIONS ABOUT 100 LOCAL SHOWS. THROUGH SANCTIONING, THE CLUB PROVIDES STANDARDS FOR THE SHOWS TO MAINTAIN. THE CLUB MAINTAINS A LIST OF AVAILABLE SHOW MANAGERS, JUDGES AND STEWARDS AVAILABLE TO OPERATE THE SHOWS. THE CLUB PROVIDES TRAINING AND RATINGS FOR SHOW MANAGERS, JUDGES AND STEWARDS.

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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 $141,472

Program Service Revenue $426,192

Investment Income $46,500

Other Revenue $47,428

TOTAL REVENUE $661,592

Expense Breakdown

Grants Paid $0

Salaries & Benefits $251,589

Fundraising Expenses $0

Program Expenses $550,089

Other Expenses $455,031

TOTAL EXPENSES $706,620

Year-over-Year Comparison

	2023	2022	Change
Revenue	$661,592	$651,194	+0.0%
Expenses	$706,620	$754,289	-0.1%
Net Income	$-45,028	$-103,095	-0.6%

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

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

$144,262

Total Directors