MAKOTI THRESHERS 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

1968

Legal Domicile

Principal Officer

HOWARD ENOCKSON

Phone

7017265522

Tax Period

2024-01-01 to 2024-12-31

MAKOTI THRESHERS ASSOCIATION, founded in 1968, is a micro nonprofit in the Food, Agriculture & Nutrition sector that reported $47K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Net assets of $733K represent 187 months of operating reserves.

Mission

STORAGE AND DISPLAY OF HISTORIC AGRICULTURAL EQUIPMENT AND TO CONDUCT AN

Program Service Accomplishments

Program 1

Expenses: $17,139

STORAGE AND DISPLAY OF HISTORIC AGRICULTURAL EQUIPMENT AND TO CONDUCT AN ANTIQUE THRESHING SHOW.

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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 $18,778

Program Service Revenue $28,186

Investment Income $0

Other Revenue $0

TOTAL REVENUE $46,964

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $49,605

Other Expenses $49,605

TOTAL EXPENSES $49,605

Year-over-Year Comparison

	2024	2023	Change
Revenue	$46,964	$60,572	-0.2%
Expenses	$49,605	$36,877	+0.3%
Net Income	$-2,641	$23,695	-1.1%

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

N/A

Employees

N/A

Volunteers

250

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
HOWARD ENOCKSON	TREASURER	N/A	Officer	$0	$0	$0
CHRIS HUUS	PRESIDENT	N/A	Officer	$0	$0	$0
HEATHER SCHENFISCH	SECRETARY	N/A	Officer	$0	$0	$0
DARIN VANGSNESS	VP	N/A	Officer	$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
2024	$46,964	$49,605	$733,253	$-2,641
2023	$60,572	$36,877	$735,894	$23,695
2022	$42,061	$52,508	$726,494	$-10,447
2021	$57,879	$42,378	$736,941	$15,501
2020	$42,631	$35,835	$736,440	$6,796
2019	$30,570	$47,231	$714,644	$-16,661
2018	$29,982	$32,742	$731,305	$-2,760