WEST CENTRAL OHIO LAND CONSERVANCY

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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

2006

Legal Domicile

Principal Officer

PAT MAUER

Phone

5672049126

Tax Period

2025-01-01 to 2025-12-31

WEST CENTRAL OHIO LAND CONSERVANCY, founded in 2006, is a micro nonprofit in the Environment sector that reported $64K in total revenue in fiscal year 2025. The organization ran a surplus of $24K, a strong 38% operating margin.

Mission

TO PRESERVE, PROTECT, AND CONSERVE NATURAL AND CULTURAL RESOURCES IN THE FORM OF AGRICULTURAL LAND, FORESTS, WETLANDS, SCENIC VIEWS, HISTORIC SITES, NATURAL AREAS, WATERSHEDS, WILDLIFE HABITAT, AND OTHER LAND AND WATER RESOURCES.

Program Service Accomplishments

Program 1

Expenses: $28,523 Revenue: $6,627

PRESERVATION OF OPEN SPACE WHERE SUCH PRESERVATION IS PURSUANT TO A CLEARLY DELINEATED FEDERAL, STATE OR LOCAL GOVERNMENT CONSERVATION POLICY AND WILL YIELD A SIGNIFICANT PUBLIC BENEFIT. INCLUDES THE MONITORING OF EASEMENTS, EASEMENT PREPARATION, PRESENT CONDITION REPORTS, AND LEADING COMMUNICATION BETWEEN LAND OWNERS AND TITLE AGENCIES. THIS IS DONE THROUGH HOLDING INFORMATIONAL SESSIONS, HOLDING A YEARLY SUMMER SOCIAL FOR THE PUBLIC AND PARTNERING WITH OTHER ORGANIZATIONS SUCH AS THE LOCAL AGRICULTURAL EASEMENT PURCHASE PROGRAM (LAEPP).

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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 $31,651

Program Service Revenue $6,627

Investment Income $25,595

Other Revenue $0

TOTAL REVENUE $63,873

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,254

Fundraising Expenses $0

Program Expenses $28,523

Other Expenses $21,140

TOTAL EXPENSES $39,394

Year-over-Year Comparison

	2025	2024	Change
Revenue	$63,873	N/A	N/A
Expenses	$39,394	N/A	N/A
Net Income	$24,479	N/A	N/A

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
TYLER BLACK	BOARD MEMBER	N/A	Director	$0	$0	$0
CHAD CARROLL	BOARD MEMBER	N/A	Director	$0	$0	$0
MITCH KINGSLEY	BOARD MEMBER	N/A	Director	$0	$0	$0
KAT KRYNAK	BOARD MEMBER	N/A	Director	$0	$0	$0
PAT MAUER	TREASURER	N/A	Officer Director	$0	$0	$0
CLARENCE OBERLITNER	BOARD MEMBER	N/A	Director	$0	$0	$0
BILL ROSHAK	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
KYLIE SCHULTE	BOARD MEMBER	N/A	Director	$0	$0	$0
JIM SPURGAT	SECRETARY	N/A	Officer Director	$0	$0	$0
AMANDA WISCHMEYER	PRESIDENT	N/A	Officer 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	$63,873	$39,394	$531,586	$24,479