ARDA RESORT OWNERS COALITION

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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

Principal Officer

SANDRA DEPOY

Phone

2023716700

Tax Period

2025-01-01 to 2025-12-31

ARDA RESORT OWNERS COALITION, founded in 2012, is a community nonprofit in the Housing & Shelter sector that reported $3.5M in total revenue in fiscal year 2025. Net assets of $9.1M represent 32 months of operating reserves.

Mission

THE ARDA RESORT OWNERS COALITION (ARDA-ROC) IS A NON-PROFIT PROGRAM DEDICATED TO PRESERVING, PROTECTING AND ENHANCING VACATION OWNERSHIP. ARDA-ROC IS AN ALLIANCE OF OWNERS, DEVELOPERS AND MANAGERS WHO ARE COMMITTED TO ADVOCATING FOR LOCAL, STATE AND FEDERAL POLICIES THAT ENABLE THE VACATION OWNERSHIP INDUSTRY TO THRIVE.

Program Service Accomplishments

Program 1

Expenses: $3,319,811 Revenue: $3,068,495

THE SPECIFIC PURPOSE OF THE ARDA RESORT OWNERS COALITION (ARDA-ROC) IS TO ENGAGE IN PUBLIC POLICY AND LEGISLATIVE ADVOCACY, EDUCATIONAL ACTIVITIES, AND PUBLIC INTEREST LITIGATION ON BEHALF OF...

THE SPECIFIC PURPOSE OF THE ARDA RESORT OWNERS COALITION (ARDA-ROC) IS TO ENGAGE IN PUBLIC POLICY AND LEGISLATIVE ADVOCACY, EDUCATIONAL ACTIVITIES, AND PUBLIC INTEREST LITIGATION ON BEHALF OF TIMESHARE OWNERS OF VACATION RESORT PROPERTIES AND TIMESHARE VACATION RESORT ASSOCIATIONS, THEREBY PROMOTING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS.

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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 $0

Program Service Revenue $3,068,495

Investment Income $385,854

Other Revenue $0

TOTAL REVENUE $3,454,349

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,319,811

Other Expenses $3,765,469

TOTAL EXPENSES $3,765,469

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,454,349	$3,541,596	0.0%
Expenses	$3,765,469	$3,486,423	+0.1%
Net Income	$-311,120	$55,173	-6.6%

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

$507,199

Total Directors

$830,371

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON GAMEL	MEMBER	16.00	Director	$0	$48,505	$830,371
SCOTT WEISZ	CHAIR	2.00	Officer Director	$0	$0	$0
STEVE KROHN	TREASURER	1.00	Officer Director	$0	$0	$0
TRAVIS BARY	MEMBER	1.00	Director	$0	$0	$0
MICHAEL DIGIOVACCHINO	MEMBER (FROM 2025)	1.00	Director	$0	$0	$0
MICHELLE DUCHAMP	MEMBER	1.00	Director	$0	$0	$0
JANICE FEIRSTEIN	MEMBER	1.00	Director	$0	$0	$0
DON HARRILL	MEMBER (TO 2025)	1.00	Director	$0	$0	$0
NEIL HUTCHINSON	MEMBER	1.00	Director	$0	$0	$0
SCOTT MACGREGOR	MEMBER	1.00	Director	$0	$0	$0
KEN MCKELVEY	MEMBER	2.00	Officer Director	$0	$0	$0
RICHARD MULLER	MEMBER	1.00	Director	$0	$0	$0
ANNIE ROBERTS	MEMBER	1.00	Director	$0	$0	$0
LISA SIEGERT-FREE	MEMBER	1.00	Director	$0	$0	$0
SVERRE THOMASSEN	MEMBER (TO 2025)	1.00	Director	$0	$0	$0
MICHAEL THOMPSON	MEMBER	1.00	Director	$0	$0	$0
KIMBERLY TRAMONTANA	MEMBER	1.00	Director	$0	$0	$0
MARK WANG	MEMBER	1.00	Director	$0	$0	$0
SANDRA DEPOY	ROC DIRECTOR	24.00	Officer	$0	$45,648	$507,199

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	$3,454,349	$3,765,469	$9,202,074	$-311,120
2024	$3,541,596	$3,486,423	$8,922,138	$55,173
2023	$2,799,015	$3,183,277	$8,409,883	$-384,262
2022	$3,424,465	$3,068,059	$8,056,340	$356,406
2021	$152,800	$792,744	$8,871,021	$-639,944
2021	$3,721,067	$3,039,806	$9,292,830	$681,261
2020	$3,676,654	$3,734,614	$8,145,807	$-57,960
2019	$4,005,335	$4,512,541	$7,993,407	$-507,206
2018	$3,806,582	$3,526,531	$8,464,842	$280,051
2018	$3,806,582	$3,526,531	$8,464,842	$280,051