THE SAND COUNTY FOUNDATION INC (EIN 396089450) - 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

1965

Legal Domicile

Principal Officer

KEVIN MCALEESE

Phone

6086634605

Tax Period

2024-01-01 to 2024-12-31

THE SAND COUNTY FOUNDATION INC, founded in 1965, is a community nonprofit that reported $4.1M in total revenue in fiscal year 2024. Revenue fell 45% from the prior year — a significant decline worth monitoring. Expenses of $9.6M exceeded revenue, resulting in a 136% operating deficit.

Mission

INSPIRE AND ENABLE PRIVATE LANDOWNERS TO ETHICALLY MANAGE NATURAL RESOURCES IN THEIR CARE.

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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 $3,520,797

Program Service Revenue $213,387

Investment Income $315,897

Other Revenue $2,564

TOTAL REVENUE $4,052,645

Expense Breakdown

Grants Paid $6,058,675

Salaries & Benefits $2,125,240

Fundraising Expenses $153,388

Program Expenses $8,822,724

Other Expenses $1,379,519

TOTAL EXPENSES $9,563,434

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,052,645	$7,327,567	-0.4%
Expenses	$9,563,434	$7,536,098	+0.3%
Net Income	$-5,510,789	$-208,531	+25.4%

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

$224,206

Total Directors

$229,206

Key Employees

$167,447

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN MCALEESE	PRESIDENT & CEO	40.00	Officer Director	$192,509	$31,697	$224,206
DAVID HANSON	VICE-CHAIRMAN	1.00	Officer Director	$0	$0	$0
NANCY DELONG	SECRETARY	1.00	Officer Director	$0	$0	$0
HOMER BUELL	TREASURER (THRU MARCH)/CHAIRMAN (BEG APRIL)	1.00	Officer Director	$0	$0	$0
THOMAS ZALE	TREASURER (BEG APRIL)	1.00	Officer Director	$0	$0	$0
LYNNE SHERROD	CHAIR (THRU APRIL)	1.00	Officer Director	$0	$0	$0
BLAIR CALVERT FITZSIMONS	DIRECTOR (THRU AUGUST)	1.00	Director	$0	$0	$0
EDWARD WARNER	DIRECTOR	1.00	Director	$0	$0	$0
STANLEY TEMPLE PHD	DIRECTOR	1.00	Director	$0	$0	$0
TOM FOLEY	DIRECTOR	1.00	Director	$0	$0	$0
JOHN DUNCAN	DIRECTOR	1.00	Director	$0	$0	$0
BRENT HAGLUND PHD	DIRECTOR	1.00	Director	$5,000	$0	$5,000
NITA VAIL	DIRECTOR	1.00	Director	$0	$0	$0
LYNN SCARLETT	DIRECTOR	1.00	Director	$0	$0	$0
DICK CATES PHD	DIRECTOR	1.00	Director	$0	$0	$0
JIMMY BRAMBLETT	DIRECTOR	1.00	Director	$0	$0	$0
HEIDI PETERSON PHD	VP - AGRICULTURAL RESEARCH & CONSERVATION	40.00	Key Emp	$161,014	$6,433	$167,447
CHRISTINA SCHELLPFEFFER	VP - EXTERNAL RELATIONS	40.00	Highest	$133,514	$20,672	$154,186
LANCE IRVING	VP - LEOPOLD CONSERVATION AWARD	40.00	Highest	$126,924	$29,602	$156,526

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	$4,052,645	$9,563,434	$12,918,510	$-5,510,789
2023	$7,327,567	$7,536,098	$17,485,614	$-208,531
2022	$9,598,224	$6,579,675	$16,718,946	$3,018,549
2021	$6,154,396	$3,741,399	$15,482,706	$2,412,997
2020	$3,323,113	$2,988,662	$12,263,056	$334,451
2019	$2,153,007	$2,828,358	$10,254,986	$-675,351
2018	$2,480,454	$2,307,957	$9,365,875	$172,497

THE SAND COUNTY FOUNDATION INC