Maine Appalachian Trail Club

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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

1935

Legal Domicile

Principal Officer

Alan Bellows

Phone

6037705396

Tax Period

2024-04-01 to 2025-03-31

Maine Appalachian Trail Club, founded in 1935, is a small nonprofit that reported $828K in total revenue in fiscal year 2024. Revenue fell 46% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $483K, a strong 58% operating margin.

Mission

Maintenance of the Appalachian Trail in Maine.

Program Service Accomplishments

Program 1

Expenses: $96,436

Trail crew doing trail hardening and erosion control work along the Appalachian Trail in Maine.

Program 2

Expenses: $76,918

Caretakers at heavily used campsites on Bigelow and Saddleback Mountains; a ridgerunner in the Gulf Hagas National Landmark area.

Program 3

Expenses: $36,393

Volunteers maintaining the Appalachian Trail in Maine. There was a 5-person crew from mid-May through early October.

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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 $734,233

Program Service Revenue $0

Investment Income $87,940

Other Revenue $5,397

TOTAL REVENUE $827,570

Expense Breakdown

Grants Paid $0

Salaries & Benefits $187,376

Fundraising Expenses $50,839

Program Expenses $217,860

Other Expenses $157,584

TOTAL EXPENSES $344,960

Year-over-Year Comparison

	2024	2023	Change
Revenue	$827,570	$1,540,349	-0.5%
Expenses	$344,960	$351,759	0.0%
Net Income	$482,610	$1,188,590	-0.6%

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

379

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
Janice Clain	President	13.75	Officer Director	$0	$0	$0
Doug Dolan	Corresponding Secretary	6.00	Officer Director	$0	$0	$0
David B Field	Manager of Lands	12.00	Director	$0	$0	$0
Laura Flight	Manager of Campsites	13.00	Director	$0	$0	$0
Herb Fithian	Manager of Katahdin	9.00	Director	$0	$0	$0
Brad Deane	Manager of Whitecap	8.00	Director	$0	$0	$0
David Dore	Manager of Kennebec	4.00	Director	$0	$0	$0
Mike Blais	Manager of Bigelow	4.00	Director	$0	$0	$0
Ron Tebbetts	Manager of Baldpate	3.00	Director	$0	$0	$0
Ryan Linn	Director	1.00	Director	$0	$0	$0
Susan Stemper	Director	3.00	Director	$0	$0	$0
Audrey Laffely	Director	2.00	Director	$0	$0	$0
Lance Madson	Director	1.00	Director	$0	$0	$0
Bridget Williams	Director	1.00	Director	$0	$0	$0
Dana Humphrey	Director	1.00	Director	$0	$0	$0
Victoria Jofery	Vice President	9.00	Officer Director	$0	$0	$0
Sherri Langlais	Recording Secretary	4.00	Officer Director	$0	$0	$0
Greg Blanchette	Director	1.00	Director	$0	$0	$0
Alan Bellows	Treasurer	12.00	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	$827,570	$344,960	$3,867,552	$482,610
2024	$1,540,349	$351,759	$3,381,880	$1,188,590
2023	$578,064	$331,170	$2,038,061	$246,894
2022	$819,566	$393,604	$1,842,920	$425,962
2021	$711,201	$121,691	$1,395,673	$589,510
2021	$711,201	$121,691	$1,395,673	$589,510
2020	$389,374	$459,299	$778,240	$-69,925
2019	$387,763	$288,568	$854,647	$99,195
2018	$331,468	$247,879	$767,427	$83,589