KATAWBA VALLEY LAND TRUST

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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

1992

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

KATAWBA VALLEY LAND TRUST, founded in 1992, is a small nonprofit in the Environment sector that reported $310K in total revenue in fiscal year 2023. Revenue fell 57% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $60K, a strong 19% operating margin.

Mission

THE MISSION OF THE KATAWBA VALLEY LAND TRUST IS TO PROTECT THE NATURAL RESOURCES, CULTURAL RESOURCES, OPEN LANDS, WATERS, AND VISTAS OF AESTHETIC VALUE IN THE CATAWBA RIVER VALLEY AND SURROUNDING AREAS.

Program Service Accomplishments

Program 1

Expenses: $204,846

THE TRUST IS A NONPROFIT, PRIVATE CONSERVATION ORGANIZATION DEDICATED TO THE PROTECTION OF NATURAL RESOURCES, OPEN LANDS, WATERS, HISTORIC RESOURCES, AND VISTAS OF AESTHETIC VALUE IN THE CATAWBA...

THE TRUST IS A NONPROFIT, PRIVATE CONSERVATION ORGANIZATION DEDICATED TO THE PROTECTION OF NATURAL RESOURCES, OPEN LANDS, WATERS, HISTORIC RESOURCES, AND VISTAS OF AESTHETIC VALUE IN THE CATAWBA RIVER VALLEY AND SURROUNDING AREAS. THE TRUST MAY ACQUIRE INTEREST IN PROPERTY WHICH HAS SIGNIFICANT VALUE. IT MAY EDUCATE THE PUBLIC AS TO THE NECESSITY, IMPORTANCE, BENEFITS AND IMPACTS OF OPEN SPACES. THE TRUST OPERATES EXCLUSIVELY FOR CONSERVATION, EDUCATIONAL AND CHARITABLE PURPOSES. THE MAIN AREAS OF FOCUS ARE IN LANCASTER AND CHESTER COUNTIES OF SOUTH CAROLINA, ALTHOUGH THE TRUST MAY WORK IN OTHER AREAS OF SC.

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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 $241,495

Program Service Revenue $0

Investment Income $46,672

Other Revenue $21,852

TOTAL REVENUE $310,019

Expense Breakdown

Grants Paid $0

Salaries & Benefits $143,078

Fundraising Expenses $13,192

Program Expenses $204,846

Other Expenses $106,624

TOTAL EXPENSES $249,702

Year-over-Year Comparison

	2023	2022	Change
Revenue	$310,019	$720,219	-0.6%
Expenses	$249,702	$178,275	+0.4%
Net Income	$60,317	$541,944	-0.9%

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

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

$13,500

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE EVANS	EXECUTIVE DIRECTOR	40.00	Key Emp	$7,500	$6,000	$13,500
CHRIS CROSBY	TRUSTEE	1.00	Director	$0	$0	$0
ELIZABETH HYATT	TRUSTEE	1.00	Director	$0	$0	$0
LINDA WILLIAMS	TRUSTEE	1.00	Director	$0	$0	$0
SANDY H ROBINSON	TRUSTEE	1.00	Director	$0	$0	$0
DEVON BAGLEY	TRUSTEE	1.00	Director	$0	$0	$0
BARRY BEASLEY	TRUSTEE	1.00	Director	$0	$0	$0
MARK STRICKLAND	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BUDDY J FAILE IV	TREASURER	2.00	Officer Director	$0	$0	$0
JILL MARSHALL	SECRETARY	2.00	Officer Director	$0	$0	$0
ANDREW LAZENBY	PRESIDENT	3.00	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
2024	No data	No data	No data	No data
2023	$310,019	$249,702	$10,019,967	$60,317
2022	$720,219	$178,275	$9,784,490	$541,944
2021	$647,865	$171,586	$9,393,032	$476,279
2020	$1,907,434	$153,294	$8,909,629	$1,754,140