National Speleological Society

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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

Legal Domicile

Principal Officer

Kristine Ebrey

Phone

4239913034

Tax Period

2023-04-01 to 2024-03-31

National Speleological Society is a community nonprofit in the Recreation & Sports sector that reported $2.3M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.2M, a strong 52% operating margin.

Mission

THE NSS IS DEDICATED TO THE SCIENTIFIC STUDY OF CAVES AND KARST, PROTECTING CAVES THROUGH CONSERVATION, OWNERSHIP, STEWARDSHIP, EDUCATION, AND PROMOTING RESPONSIBLE CAVE EXPLORATION/CAVER FELLOWSHIP.

Program Service Accomplishments

Program 1

Expenses: $241,095 Revenue: $520,245

THE NSS HOLDS CONVENTIONS, SEMINARS, AND CAVE RESCUE TRAINING. THEY PERFORM CAVE RESTORATIONS, CAVE CONSERVATION, CAVE MANAGEMENT, ETC.

Program 2

Expenses: $174,017

PERIODIC PUBLICATIONS DISTRIUBTED FREE TO MEMBERS INCLUDING JOURNALS, MAGAZINES, MANUALS, EBSITE, AND ANNUAL COMPOILATION OF CAVE ACTIVITIES

Program 3

Expenses: $121,877

GRANTS AND AWARDS FOR RESEARCH, SCIENCE, EDUCATION AND EXPLORATION OF CAVES AND CAVE BIOLOGY

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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 (2023)

Revenue Breakdown

Contributions & Grants $833,847

Program Service Revenue $520,245

Investment Income $0

Other Revenue $955,065

TOTAL REVENUE $2,309,157

Expense Breakdown

Grants Paid $121,877

Salaries & Benefits $130,543

Fundraising Expenses $650

Program Expenses $537,812

Other Expenses $854,502

TOTAL EXPENSES $1,106,922

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,309,157	$1,975,576	+0.2%
Expenses	$1,106,922	$781,835	+0.4%
Net Income	$1,202,235	$1,193,741	+0.0%

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

7273

Employees

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
Nick Anderson	Director	5.00	Director	$0	$0	$0
Julie Brown	Director	5.00	Director	$0	$0	$0
Riley Drake	Director	5.00	Director	$0	$0	$0
Scott Engle	Executive VP	25.00	Officer Director	$0	$0	$0
Stephen Gladieux	Director	5.00	Director	$0	$0	$0
Jean Krejca	Director	5.00	Director	$0	$0	$0
Sonia Meyer	Director	5.00	Director	$0	$0	$0
Gary Schnidel	President	25.00	Officer Director	$0	$0	$0
Carol Tiderman	Director	5.00	Director	$0	$0	$0
Benjamin Tobin	Director	5.00	Director	$0	$0	$0
Sharon Weaver	Director	5.00	Director	$0	$0	$0
Meredity Hall Webreg	Director	5.00	Director	$0	$0	$0
Kristine Ebrey	President	25.00	Officer	$0	$0	$0
Maureen Handler	Opperations V	25.00	Officer	$0	$0	$0
Pete Johnson	Director	25.00	Officer	$0	$0	$0
Doug Warner	Director	5.00	Officer	$0	$0	$0
Adam Weaver	Administration	25.00	Officer	$0	$0	$0
David Oase	Treasurer	5.00	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	No data	No data	No data	No data
2024	$2,309,157	$1,106,922	$12,973,164	$1,202,235
2023	$1,975,576	$781,835	$11,792,348	$1,193,741
2021	$2,382,898	$448,401	$8,876,946	$1,934,497
2020	$1,185,157	$807,135	$6,957,235	$378,022
2019	$1,093,072	$951,431	$6,967,767	$141,641
2018	$1,431,359	$821,037	$6,978,967	$610,322