WESTERN COAL TRAFFIC LEAGUE

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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

1976

Legal Domicile

Principal Officer

Bette Whalen

Phone

2022884072

Tax Period

2024-10-01 to 2025-09-30

WESTERN COAL TRAFFIC LEAGUE, founded in 1976, is a small nonprofit that reported $337K in total revenue in fiscal year 2024. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $317K left a modest 6% surplus.

Mission

To consider and deal with by all lawful means matters of common concern to shippers of coal from origins in states west of the Mississippi River and other related purposes.

Program Service Accomplishments

Program 1

Expenses: $295,802 Revenue: $0

General organizational expenses including general legal and regulatory; special projects; review and monitor agency actions; conduct analyses; participate in federal agency proceedings; participate...

Program 2

Expenses: $21,454 Revenue: $0

Meetings providing information relating to legal and regulatory issues of interest to membership.

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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 (2024)

Revenue Breakdown

Contributions & Grants $335,000

Program Service Revenue $0

Investment Income $2,139

Other Revenue $350

TOTAL REVENUE $337,489

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $317,256

Other Expenses $317,256

TOTAL EXPENSES $317,256

Year-over-Year Comparison

	2024	2023	Change
Revenue	$337,489	$493,093	-0.3%
Expenses	$317,256	$431,344	-0.3%
Net Income	$20,233	$61,749	-0.7%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
Bette Whalen	President	1.00	Officer	$0	$0	$0
Jessica Tucker	Vice President	1.00	Officer	$0	$0	$0
Kim Roach	Treasurer	1.00	Officer	$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	$337,489	$317,256	$283,371	$20,233
2024	$493,093	$431,344	$263,137	$61,749
2023	$362,385	$497,592	$201,388	$-135,207
2022	$424,189	$316,688	$336,595	$107,501
2021	$604,903	$457,126	$229,094	$147,777
2020	$578,976	$821,187	$81,317	$-242,211