FRIENDS OF THE MOUNTAIN

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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

2012

Legal Domicile

Phone

2075347362

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE MOUNTAIN, founded in 2012, is a small nonprofit in the Recreation & Sports sector that reported $632K in total revenue in fiscal year 2025. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $574K left a modest 9% surplus.

Mission

To provide the general public with affordable winter recreation opportunities,ski and snowboard instruction and other outdoor educational opportunities.

Program Service Accomplishments

Program 1

Expenses: $574,071

to provide the general public with affordable winter recreation opportunities, ski and snowboard instruction and other outdoor educational opportunities.

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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 $631,917

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $631,917

Expense Breakdown

Grants Paid $0

Salaries & Benefits $165,923

Fundraising Expenses $0

Program Expenses $574,071

Other Expenses $408,148

TOTAL EXPENSES $574,071

Year-over-Year Comparison

	2025	2024	Change
Revenue	$631,917	$579,273	+0.1%
Expenses	$574,071	$579,520	0.0%
Net Income	$57,846	$-247	-235.2%

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

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
MARGARITA CONTREMI	Director	20.00	Director	$0	$0	$0
ALLISON ECONOMY	Secretary	20.00	Officer	$0	$0	$0
KATHLEEN MONEGHAN	Treasurer	20.00	Officer	$0	$0	$0
RODNEY FOLSOM	President & CEO	20.00	Officer	$0	$0	$0
KEVIN SPRINGER	Vice President	20.00	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
2025	$631,917	$574,071	$431,608	$57,846
2024	$579,273	$579,520	$373,762	$-247
2023	$656,089	$594,109	$374,009	$61,980
2022	$472,051	$378,276	$312,029	$93,775
2020	$245,480	$263,280	$214,292	$-17,800
2019	$303,974	$261,330	$232,092	$42,644
2018	$261,445	$237,142	$189,448	$24,303