Wyoming All Breeds Racing Association-2 c/o Jessica Whipp (EIN 472668707) - Form 990 Financial Analysis & Trantor Score

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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

2014

Legal Domicile

Principal Officer

Jessica M Whipp

Phone

3073512167

Tax Period

2025-01-01 to 2025-12-31

Wyoming All Breeds Racing Association-2 c/o Jessica Whipp, founded in 2014, is a small nonprofit in the Food, Agriculture & Nutrition sector that reported $183K in total revenue in fiscal year 2025. Revenue decreased 19% compared to the prior year. The organization ran a surplus of $28K, a strong 15% operating margin.

Mission

Promotion and facilitation the breeding, raising, training, and performance testing of the strength, endurance, and speed of horses and acting as a liasion in representing the concerns and interests of the horse owners who may be members of this non-profit.

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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 $182,231

Investment Income $841

Other Revenue $0

TOTAL REVENUE $183,072

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $153,571

Other Expenses $155,299

TOTAL EXPENSES $155,299

Year-over-Year Comparison

	2025	2024	Change
Revenue	$183,072	$227,109	-0.2%
Expenses	$155,299	$225,925	-0.3%
Net Income	$27,773	$1,184	+22.5%

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

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	Role	Reportable Comp	Other Comp	Total
George Spiva	Vice Chairman	Officer Director	$0	$0	$0
Dan Lee	Chairman	Officer Director	$0	$0	$0
Jessie Whipp	Secretary/Treasurer	Officer Director	$0	$0	$0
Carol Lee	Director	Director	$0	$0	$0
Kiley Scott-Kocher	Director	Director	$0	$0	$0
Gerald Kaul	Director	Director	$0	$0	$0
Marlene Young	Director	Director	$0	$0	$0
Rick Hillstead	Director	Director	$0	$0	$0
Shawn Bunn	Director	Director	$0	$0	$0
Roy Morgan	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	$183,072	$155,299	$145,353	$27,773
2024	No data	No data	No data	No data
2023	$237,544	$239,170	$116,396	$-1,626

Wyoming All Breeds Racing Association-2 c/o Jessica Whipp