MARTIN TOURISM COMMISSION

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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

2013

Legal Domicile

Tax Period

2023-07-01 to 2024-06-30

MARTIN TOURISM COMMISSION, founded in 2013, is a small nonprofit in the Community Improvement sector that reported $194K in total revenue in fiscal year 2023. Expenses of $249K exceeded revenue, resulting in a 28% operating deficit.

Mission

PROMOTE ACTIVITES, EVENTS. ORGANIZATION AND SPECIAL PROGRAMS WHICH BRING OVERNIGHT GUEST AND OTHER VISTORS TO MARTIN. THEREBY PROVIDING JOBS LOCALLY, ENHANCING THE CITY.

Program Service Accomplishments

Program 1

Expenses: $227,211 Revenue: $194,049

PROMOTE ACTIVITIES, ORGANIZATIONS AND SPECIAL PROGRAMS WHICH BRING OVERNIGHT GUEST AND VISTORS TO MARTIN, THEREBY PROVIDING JOBS LOCALLY AND THEREBY FURTHER ENHANCING REVENUES FOR THE CITY AND GROWTH...

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $194,049

TOTAL REVENUE $194,049

Expense Breakdown

Grants Paid $0

Salaries & Benefits $72,789

Fundraising Expenses $0

Program Expenses $227,211

Other Expenses $176,558

TOTAL EXPENSES $249,347

Year-over-Year Comparison

	2023	2022	Change
Revenue	$194,049	$202,639	0.0%
Expenses	$249,347	$290,674	-0.1%
Net Income	$-55,298	$-88,035	-0.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
RAMONA AKERS	CHAIRMAN	Director	$0	$0	$0
DANNY B SPEARS	DIRECTOR	Director	$0	$0	$0
IMOGENE ROBINSON	DIRECTOR	Director	$0	$0	$0
KEVIN HALL	BOOKKEEPER	Director	$0	$0	$0
MARTIN STUMBO	DIRECTOR	Director	$0	$0	$0
JIM REYNOLDS	DIRECTOR	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	No data	No data	No data	No data
2024	$194,049	$249,347	$213,943	$-55,298
2023	$202,639	$290,674	$243,571	$-88,035
2022	$199,669	$181,504	$329,839	$18,165
2021	$224,586	$139,292	$311,696	$85,294
2020	$239,724	$209,693	$224,630	$30,031