NAVARINO NATURE CENTER INC

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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

1986

Legal Domicile

Principal Officer

STEVE RHODE

Phone

7157586999

Tax Period

2023-01-01 to 2023-12-31

NAVARINO NATURE CENTER INC, founded in 1986, is a small nonprofit in the Environment sector that reported $102K in total revenue in fiscal year 2023. Revenue fell 59% from the prior year — a significant decline worth monitoring. Expenses of $245K exceeded revenue, resulting in a 142% operating deficit.

Mission

TO PRESERVE AND ENHANCE NATURAL HABITATS AND PROVIDE ENVIRONMENTAL EDUCATION OPPORTUNITIES TO INDIVIDUALS AND GROUPS OF ALL AGES

Program Service Accomplishments

Program 1

Expenses: $172,537 Revenue: $32,994

EDUCATE PEOPLE OF ALL AGES ON THE IMPORTANCE OF CONSERVING NATURAL RESOURCES AND WILDLIFE HABITAT, PROMOTING RENEWABLE ENERGY, AND DEVELOPING A HEALTHY LIFESTYLE BY ENGAGING IN WELLNESS...

EDUCATE PEOPLE OF ALL AGES ON THE IMPORTANCE OF CONSERVING NATURAL RESOURCES AND WILDLIFE HABITAT, PROMOTING RENEWABLE ENERGY, AND DEVELOPING A HEALTHY LIFESTYLE BY ENGAGING IN WELLNESS OPPORTUNITIES. ENDED THE YEAR WITH 425 MEMBERS.

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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 $175,918

Program Service Revenue $29,881

Investment Income $-100,291

Other Revenue $-3,993

TOTAL REVENUE $101,515

Expense Breakdown

Grants Paid $0

Salaries & Benefits $101,268

Fundraising Expenses $18,182

Program Expenses $172,537

Other Expenses $144,182

TOTAL EXPENSES $245,450

Year-over-Year Comparison

	2023	2022	Change
Revenue	$101,515	$249,273	-0.6%
Expenses	$245,450	$235,291	+0.0%
Net Income	$-143,935	$13,982	-11.3%

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

$55,317

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD HERZFELDT	DIRECTOR	1.00	Director	$0	$0	$0
MARK PALM	DIRECTOR	1.00	Director	$0	$0	$0
MARY CLARK	DIRECTOR	1.00	Director	$0	$0	$0
CONNIE MITCHELL	DIRECTOR	1.00	Director	$0	$0	$0
AL PYASKOWIT	DIRECTOR	1.00	Director	$0	$0	$0
DENISE RUDERSDORF	DIRECTOR	1.00	Director	$0	$0	$0
BONNIE WEYERS	DIRECTOR	1.00	Director	$0	$0	$0
DAVID ROHRER	PRESIDENT	3.00	Officer Director	$0	$0	$0
GLENN LEMMERS	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
STEVE RHODE	TREASURER	2.00	Officer Director	$0	$0	$0
LORI WESTPHAL	SECRETARY	1.00	Officer Director	$0	$0	$0
TIM EWING	EXECUTIVE DIRECTOR	40.00	Officer	$55,317	$0	$55,317

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	$101,515	$245,450	$1,849,052	$-143,935
2022	$249,273	$235,291	$1,806,496	$13,982
2021	$262,718	$221,140	$1,906,641	$41,578
2020	$371,279	$193,183	$1,804,645	$178,096