SPIRIT LAKE PROTECTIVE ASSOCIATION (EIN 421375213) - 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

1984

Legal Domicile

Principal Officer

JOHN SMELTZER

Phone

7123302312

Tax Period

2024-08-01 to 2025-07-31

SPIRIT LAKE PROTECTIVE ASSOCIATION, founded in 1984, is a small nonprofit that reported $121K in total revenue in fiscal year 2024. The organization ran a surplus of $57K, a strong 47% operating margin.

Mission

TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF PRESERVATION OF BIG SPIRIT LAKE AND SURROUNDING AREAS.

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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 $104,775

Program Service Revenue $0

Investment Income $5,548

Other Revenue $10,965

TOTAL REVENUE $121,288

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,100

Fundraising Expenses $0

Program Expenses $62,541

Other Expenses $62,783

TOTAL EXPENSES $63,883

Year-over-Year Comparison

	2024	2023	Change
Revenue	$121,288	N/A	N/A
Expenses	$63,883	N/A	N/A
Net Income	$57,405	N/A	N/A

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BECKI HUISENGA	DIRECTOR	2.00	Director	$0	$0	$0
KIRK HUISENGA	DIRECTOR	2.00	Director	$0	$0	$0
CRAIG LAWRENCE	DIRECTOR	2.00	Director	$0	$0	$0
BILL LEUPOLD	DIRECTOR	2.00	Director	$0	$0	$0
ROSIE LUNDQUIST	SECRETARY	4.00	Officer Director	$0	$0	$0
BILL MAAS	DIRECTOR	2.00	Director	$0	$0	$0
GAYLE MAYER	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
FRANK MCDOWELL	DIRECTOR	2.00	Director	$0	$0	$0
MARIA MELLMAN	TREASURER	4.00	Officer Director	$0	$0	$0
TRAVIS SCHLENGER	DIRECTOR	2.00	Director	$0	$0	$0
JOHN SMELTZER	PRESIDENT	2.00	Officer Director	$0	$0	$0
MARSHA SMELTZER	DIRECTOR	2.00	Director	$0	$0	$0
BLAINE STRAMPE	DIRECTOR	2.00	Director	$0	$0	$0
JOE ULMAN	DIRECTOR	2.00	Director	$0	$0	$0
MAGGIE WILCOX	DIRECTOR	2.00	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	$121,288	$63,883	$614,569	$57,405
2024	$241,507	$241,798	$557,164	$-291
2023	$256,121	$167,426	$514,086	$88,695

SPIRIT LAKE PROTECTIVE ASSOCIATION