BLACK HILLS PARKS & FORESTS ASSOCIATION (EIN 466017180) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

PATTY RESSLER

Phone

6057457020

Tax Period

2023-11-01 to 2024-10-31

BLACK HILLS PARKS AND FOREST ASSOC, founded in 1955, is a small nonprofit in the Recreation & Sports sector that reported $508K in total revenue in fiscal year 2017. Expenses of $471K left a modest 7% surplus.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $133,156

Program Service Revenue $0

Investment Income $24,665

Other Revenue $629,440

TOTAL REVENUE $787,261

Expense Breakdown

Grants Paid $119,712

Salaries & Benefits $516,176

Fundraising Expenses $0

Program Expenses $642,694

Other Expenses $330,732

TOTAL EXPENSES $966,620

Year-over-Year Comparison

	2023	2022	Change
Revenue	$787,261	$905,352	-0.1%
Expenses	$966,620	$860,772	+0.1%
Net Income	$-179,359	$44,580	-5.0%

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

$92,705

Total Directors

$92,705

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMIE LADENBURGER	PRESIDENT	1.00	Officer Director	$0	$0	$0
JULIE BRAZELL	SECRETARY	2.00	Officer Director	$0	$0	$0
ANDREA SERNA	TREASURER	1.00	Officer Director	$0	$0	$0
JOANNE SUTTON	MEMBER	1.00	Director	$0	$0	$0
JENNIFER FOWLER	MEMBER	1.00	Director	$0	$0	$0
BARB MCCARTNEY	MEMBER	1.00	Director	$0	$0	$0
KYLA WRIGHT	MEMBER	1.00	Director	$0	$0	$0
PATTY RESSLER	EXECUTIVE DIRECTOR	40.00	Officer Director	$92,705	$0	$92,705
SARAH WEDGE	MEMBER	1.00	Director	$0	$0	$0
DAVID MERTZ	MEMBER	1.00	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
2024	$787,261	$966,620	$1,577,967	$-179,359
2023	$905,352	$860,772	$1,647,128	$44,580
2022	$998,252	$803,771	$1,534,998	$194,481
2021	$1,196,335	$535,617	$1,297,503	$660,718
2020	$208,781	$351,280	$644,582	$-142,499
2019	$483,396	$471,749	$744,371	$11,647
2018	$507,724	$470,956	$728,393	$36,768

BLACK HILLS PARKS & FORESTS ASSOCIATION