NATIONAL CHRISTMAS TREE ASSOCIATION

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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

1973

Legal Domicile

Principal Officer

JIM ANDREWS

Phone

8009755920

Tax Period

2025-01-01 to 2025-12-31

NATIONAL CHRISTMAS TREE ASSOCIATION, founded in 1973, is a small nonprofit that reported $175K in total revenue in fiscal year 2025. Revenue decreased 20% compared to the prior year.

Mission

TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM.

Program Service Accomplishments

Program 1

Expenses: $79,132

TO PROMOTE THE SALES OF NATURAL CHRISTMAS TREES.

Program 2

Expenses: $30,998

TO PROVIDE A SUPPORT FRAMEWORK TO NATURAL CHRISTMAS TREE GROWERS AND TO FURTHER THE OVERALL INTEREST OF THE INDUSTRY.

Program 3

Expenses: $3,922

IN OUR ROLE AS SPOKESPERSON FOR THE INDUSTRY WE MANAGED A LARGE NUMBER OF INQUIRIES FROM THE MEDIA ASKING IF THE AVAILABILITY AND PRICE OF TREES WOULD LIMIT CONSUMERS' ABILITY TO PURCHASE REAL...

IN OUR ROLE AS SPOKESPERSON FOR THE INDUSTRY WE MANAGED A LARGE NUMBER OF INQUIRIES FROM THE MEDIA ASKING IF THE AVAILABILITY AND PRICE OF TREES WOULD LIMIT CONSUMERS' ABILITY TO PURCHASE REAL CHRISTMAS TREES THIS YEAR. THESE CONVERSATIONS AND EMAIL EXCHANGES WITH THE MEDIA ALSO INCLUDED DISCUSSION ON THE ENVIRONMENTAL IMPACT OF REAL AND FAKE TREES, THE CHRISTMAS TREE BUSINESS, RECYCLING CHRISTMAS TREES, DROUGHT, BUGS IN CHRISTMAS TREES, MOLD, ALLERGIES, FIRES AND PET ISSUES RESULTING FROM A REAL CHRISTMAS TREE AND OTHER UNIQUE QUESTIONS. WE WERE ABLE TO CORRECT MISINFORMATION AND DISSEMINATE POSITIVE MESSAGES THAT WERE USED IN HUNDREDS OF MEDIA ARTICLES.

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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 $0

Program Service Revenue $173,712

Investment Income $875

Other Revenue $0

TOTAL REVENUE $174,587

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $114,052

Other Expenses $189,942

TOTAL EXPENSES $189,942

Year-over-Year Comparison

	2025	2024	Change
Revenue	$174,587	$218,089	-0.2%
Expenses	$189,942	$226,179	-0.2%
Net Income	$-15,355	$-8,090	+0.9%

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

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
SCOTT POWELL	PRESIDENT	1.00	Officer Director	$0	$0	$0
GREG HANN	PRESIDENT-ELECT	1.00	Officer Director	$0	$0	$0
JOHN WYCKOFF	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
NIGEL MANLEY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BOB SCHAEFER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JONCIE UNDERWOOD	TREASURER	1.00	Officer Director	$0	$0	$0
WILSON BARR	BOARD MEMBER	1.00	Director	$0	$0	$0
REID BERMEL	BOARD MEMBER	1.00	Director	$0	$0	$0
CHUCK BERRY	BOARD MEMBER	1.00	Director	$0	$0	$0
BENTLEY CURRY	BOARD MEMBER	1.00	Director	$0	$0	$0
LUCAS DULL	BOARD MEMBER	1.00	Director	$0	$0	$0
CAROL FREEMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
KEITH GARLOCK	BOARD MEMBER	1.00	Director	$0	$0	$0
PAT GASKIN	AT LARGE BOARD MEMBER	1.00	Director	$0	$0	$0
DAVE HICKS	BOARD MEMBER	1.00	Director	$0	$0	$0
BOB JONES	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE JONES	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTT KASL	BOARD MEMBER	1.00	Director	$0	$0	$0
KATHY KOGUT	BOARD MEMBER	1.00	Director	$0	$0	$0
RYAN LIBERTY	BOARD MEMBER	1.00	Director	$0	$0	$0
NORMAN MACISSAC	BOARD MEMBER	1.00	Director	$0	$0	$0
MARK MCCURDY	BOARD MEMBER	1.00	Director	$0	$0	$0
STEVE MEIER	AT LARGE BOARD MEMBER	1.00	Director	$0	$0	$0
MATT MONGIN	BOARD MEMBER	1.00	Director	$0	$0	$0
WENDY RICHARDSON	BOARD MEMBER	1.00	Director	$0	$0	$0
JASON STAJDUHAR	BOARD MEMBER	1.00	Director	$0	$0	$0
STUART SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
TIMOTHY WILLIAMS	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM WOLCYN	BOARD MEMBER	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	$174,587	$189,942	$170,349	$-15,355
2024	$218,089	$226,179	$187,614	$-8,090
2023	$222,195	$222,644	$190,088	$-449
2022	$218,605	$207,626	$190,537	$10,979
2021	$229,404	$209,841	$179,558	$19,563
2020	$211,163	$199,347	$159,995	$11,816
2019	$202,678	$185,345	$152,115	$17,333
2018	$225,568	$203,031	$133,689	$22,537