CHIKAMING OPEN LANDS

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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

1999

Legal Domicile

Principal Officer

RYAN POSTEMA

Phone

2694051006

Tax Period

2024-01-01 to 2024-12-31

CHIKAMING OPEN LANDS, founded in 1999, is a community nonprofit in the Environment sector that reported $2.3M in total revenue in fiscal year 2024. Revenue surged 105% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.4M, a strong 60% operating margin.

Mission

CHIKAMING OPEN LANDS IS DEDICATED TO PRESERVING OPEN SPACE AND THE DIVERSE NATURAL CHARACTER OF BERRIEN COUNTY BY ACQUIRING LAND AND CONSERVATION EASEMENTS THROUGH DONATION OR PURCHASE.

Program Service Accomplishments

Program 1

Expenses: $11,132

LAND PROTECTION: SEE SCHEDULE O.

Program 2

Expenses: $399,893

LAND STEWARDSHIP: SEE SCHEDULE O.

Program 3

Expenses: $139,553

EDUCATION AND OUTREACH: SEE SCHEDULE O.

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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 $2,146,998

Program Service Revenue $0

Investment Income $73,047

Other Revenue $85,966

TOTAL REVENUE $2,306,011

Expense Breakdown

Grants Paid $0

Salaries & Benefits $479,888

Fundraising Expenses $91,623

Program Expenses $550,578

Other Expenses $435,831

TOTAL EXPENSES $915,719

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,306,011	$1,122,990	+1.1%
Expenses	$915,719	$702,376	+0.3%
Net Income	$1,390,292	$420,614	+2.3%

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

$104,987

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD SPAIN	PRESIDENT	5.00	Officer Director	$0	$0	$0
EMILY COOLIDGE	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
MARK SEAMAN	TREASURER	3.00	Officer Director	$0	$0	$0
CHRISTOPHER PFAUSER	SECRETARY	3.00	Officer Director	$0	$0	$0
ALAN BERKSHIRE	DIRECTOR	1.00	Director	$0	$0	$0
THEODORE FLINT	DIRECTOR	1.00	Director	$0	$0	$0
MARY K KELLY HINES	DIRECTOR	1.00	Director	$0	$0	$0
BROOKE LONG	DIRECTOR	1.00	Director	$0	$0	$0
MARY STRAHOTA	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT WAGNER	DIRECTOR	1.00	Director	$0	$0	$0
DONNA WETZLER	DIRECTOR	1.00	Director	$0	$0	$0
RYAN POSTEMA	EXECUTIVE DIRECTOR	40.00	Officer	$100,007	$4,980	$104,987

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	$2,306,011	$915,719	$10,911,343	$1,390,292
2023	$1,122,990	$702,376	$9,191,773	$420,614
2022	$1,548,864	$563,724	$8,370,926	$985,140
2021	$1,967,743	$600,819	$7,922,986	$1,366,924
2020	$1,086,751	$448,096	$6,300,289	$638,655
2019	$754,329	$382,946	$5,499,882	$371,383
2018	$743,711	$414,181	$4,934,088	$329,530