WABASH COUNTY CHAMBER OF COMMERCE

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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

1945

Legal Domicile

Principal Officer

LESLEY HIPSHER

Phone

6182625116

Tax Period

2025-01-01 to 2025-12-31

WABASH COUNTY CHAMBER OF COMMERCE, founded in 1945, is a small nonprofit that reported $138K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year.

Mission

ORGANIZATION OF COMMUNITY ACTIVITIES, PROMOTING TOURISM AND ECONOMIC DEVELOPMENT.

Program Service Accomplishments

Program 1

ORGANIZATION OF 4 DAY COMMUNITY FESTIVAL. PROMOTION OF MEMBERS THROUGH DAILY REFERRALS. VARIOUS EVENTS AND PROMOTIONS TO SUPPORT MEMBER BUSINESSES AND ORGANIZATIONS IN WABASH COUNTY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $42,414

Program Service Revenue $69,880

Investment Income $1,795

Other Revenue $23,696

TOTAL REVENUE $137,785

Expense Breakdown

Grants Paid $0

Salaries & Benefits $84,854

Fundraising Expenses $0

Other Expenses $54,272

TOTAL EXPENSES $139,126

Year-over-Year Comparison

	2025	2024	Change
Revenue	$137,785	$150,753	-0.1%
Expenses	$139,126	$143,945	0.0%
Net Income	$-1,341	$6,808	-1.2%

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

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

$48,587

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLEY HIPSHER	EXECUTIVE DI	35.00	Director	$48,587	$0	$48,587
CHRISTINE BAIZE	TREASURER	1.00	Officer Director	$0	$0	$0
TERRY BECKERMAN	DIRECTOR	1.00	Director	$0	$0	$0
DAVE EASTER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MALLORY FULLER	DIRECTOR	1.00	Director	$0	$0	$0
GEHRIG JONES	DIRECTOR	1.00	Director	$0	$0	$0
MISSY JUDGE	DIRECTOR	1.00	Director	$0	$0	$0
CHASE KEEPES	DIRECTOR	1.00	Director	$0	$0	$0
BRITNEY KIEFFER	EXECUTIVE DI	1.00	Director	$0	$0	$0
GARY RITZ	DIRECTOR	1.00	Director	$0	$0	$0
CATHY RUTH	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
KELSEA STANLEY	SECRETARY	1.00	Officer Director	$0	$0	$0
JENNA SWANSON	DIRECTOR	1.00	Director	$0	$0	$0
ALLISON THREAD	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
2025	$137,785	$139,126	$91,872	$-1,341
2024	$150,753	$143,945	$91,986	$6,808
2023	$126,317	$137,343	$85,255	$-11,026
2022	$133,690	$128,689	$95,762	$5,001
2021	$127,607	$93,469	$91,430	$34,138
2020	$81,419	$73,006	$57,013	$8,413
2019	$95,525	$102,685	$48,532	$-7,160
2018	$104,004	$95,959	$57,923	$8,045