WESTERN SUGAR COMPANY GROWER RESEAR (EIN 363367786) - 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

2002

Legal Domicile

Principal Officer

CRAIG SPENCER

Phone

3086322056

Tax Period

2023-01-01 to 2023-12-31

WESTERN SUGAR COMPANY GROWER RESEAR, founded in 2002, is a small nonprofit that reported $844K in total revenue in fiscal year 2023. Revenue surged 84% from the prior year, signaling strong growth momentum. The organization ran a surplus of $219K, a strong 26% operating margin.

Mission

STUDY AND RESEARCH THE RAISING AND PRODUCTION OF SUGAR BEETS INCLUDING SEED TESTING, VARIETY TESTING, TESTING FOR RESISTANCE TO DISEASE AND FOR IRRIGATION PRACTICES FOR THE BENEFIT OF SUGAR BEET GROWERS AND FOR CONSUMERS.

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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 $320,289

Program Service Revenue $492,829

Investment Income $19,868

Other Revenue $11,200

TOTAL REVENUE $844,186

Expense Breakdown

Grants Paid $473,715

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $622,065

Other Expenses $151,181

TOTAL EXPENSES $624,896

Year-over-Year Comparison

	2023	2022	Change
Revenue	$844,186	$458,984	+0.8%
Expenses	$624,896	$492,847	+0.3%
Net Income	$219,290	$-33,863	-7.5%

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
MARK BJORNESTAD	TREASURER	1.00	Officer Director	$0	$0	$0
ALYSSA BREWER	ALTERNATE DI	1.00	Director	$0	$0	$0
JERRY DARNELL	DIRECTOR	1.00	Director	$0	$0	$0
KELBY DORN	DIRECTOR	1.00	Director	$0	$0	$0
LYLE EVELO	TREASURER	1.00	Officer Director	$0	$0	$0
KENT GREEN	ALTERNATE DI	1.00	Director	$0	$0	$0
BRENT ICOPINI	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN INNESS	SECRETARY	1.00	Officer Director	$0	$0	$0
RANDALL JOBMAN	DIRECTOR	1.00	Director	$0	$0	$0
MIKE KRUM	ALTERNATE DI	1.00	Director	$0	$0	$0
STEVE MCCLUNG	DIRECTOR	1.00	Director	$0	$0	$0
STEWART NORRISH	ALTERNATE DI	1.00	Director	$0	$0	$0
STEVE NUSS	DIRECTOR	1.00	Director	$0	$0	$0
MIKE OTTO	CO-CHAIRMAN	1.00	Officer Director	$0	$0	$0
BRIAN PABST	CO-CHAIRMAN	1.00	Officer Director	$0	$0	$0
WARNAR SCHANEMAN	ALTERNATE DI	1.00	Director	$0	$0	$0
CRAIG SPENCER	CO-CHAIRMAN	1.00	Director	$0	$0	$0
MARK SPENCER	DIRECTOR	1.00	Director	$0	$0	$0
ANDY STEIGER	ALTERNATE DI	1.00	Director	$0	$0	$0
KREG VOLLMER	ALTERNATE DI	1.00	Director	$0	$0	$0
ALVIN WHITMAN	ALTERNATE DI	1.00	Director	$0	$0	$0
WADE WIMMER	DIRECTOR	1.00	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
2024	No data	No data	No data	No data
2023	$844,186	$624,896	$1,526,695	$219,290
2022	$458,984	$492,847	$1,307,405	$-33,863
2021	$52,941	$404,792	$1,341,268	$-351,851
2020	$1,103,494	$401,956	$1,693,119	$701,538
2019	$485,796	$356,104	$991,581	$129,692
2018	$435,584	$563,405	$861,889	$-127,821

WESTERN SUGAR COMPANY GROWER RESEAR