DRY STONE CONSERVANCY INC

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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

1996

Legal Domicile

Principal Officer

PATRICIA KNIGHT

Phone

8592664807

Tax Period

2023-01-01 to 2023-12-31

DRY STONE CONSERVANCY INC, founded in 1996, is a small nonprofit in the Arts, Culture & Humanities sector that reported $347K in total revenue in fiscal year 2023. Revenue surged 87% from the prior year, signaling strong growth momentum. The organization ran a surplus of $157K, a strong 45% operating margin.

Mission

TO PRESERVE HISTORIC DRYSTONE STRUCTURES, TO ADVANCE THE DRYSTONE MASONRY CRAFT, AND TO CREATE A CENTER FOR TRAINING AND EXPERTISE NATIONWIDE.

Program Service Accomplishments

Program 1

Expenses: $127,400 Revenue: $294,141

PROVIDE TRAINING AND RESTORATION ADVICE AND ASSISTANCE FOR THE TREATMENT OF HISTORIC PROPERTIES AND INTERNATIONALLY ACCEPTED STANDARDS FOR DRY STONE. TRAIN CRAFTSMEN TO RESTORE AND REPAIR DRY STONE...

Program 2

Expenses: $12,906 Revenue: $19,620

THE CONSERVANCY HOLDS WORKSHOPS FOR THE GENERAL PUBLIC TO LEARN BASIC DRY STONE TECHNIQUE AND FOR ADVANCED MASON TRAINING. PARTICIPANTS LEARN INTERNATIONAL STANDARDS IN DRY STONE MASONRY AND THEN...

THE CONSERVANCY HOLDS WORKSHOPS FOR THE GENERAL PUBLIC TO LEARN BASIC DRY STONE TECHNIQUE AND FOR ADVANCED MASON TRAINING. PARTICIPANTS LEARN INTERNATIONAL STANDARDS IN DRY STONE MASONRY AND THEN PARTICIPATE IN BUILDING PROJECTS TO UPGRADE THEIR SKILLS.

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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 $28,223

Program Service Revenue $314,515

Investment Income $5,122

Other Revenue $-754

TOTAL REVENUE $347,106

Expense Breakdown

Grants Paid $0

Salaries & Benefits $92,351

Fundraising Expenses $0

Program Expenses $140,306

Other Expenses $98,209

TOTAL EXPENSES $190,560

Year-over-Year Comparison

	2023	2022	Change
Revenue	$347,106	$185,402	+0.9%
Expenses	$190,560	$207,734	-0.1%
Net Income	$156,546	$-22,332	-8.0%

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

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

$70,154

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANE CLARK	PRESIDENT AND DIRECTOR	1.00	Officer Director	$0	$0	$0
NEIL RIPPINGALE	VICE PRESIDENT AND DIRECTO	1.00	Officer Director	$0	$0	$0
PATRICIA KNIGHT	TREASURER AND DIRECTOR	1.00	Officer Director	$0	$0	$0
SETH THOMAS	SECRETARY AND DIRECTOR	1.00	Officer Director	$0	$0	$0
SAM THOMAS	DIRECTOR	0.50	Director	$0	$0	$0
HOWARD STONE	DIRECTOR	0.50	Director	$0	$0	$0
ZACHARY KINNEMAN	DIRECTOR	0.50	Director	$0	$0	$0
RUSSELL WADDELL	EXECUTIVE DIRECTOR	40.00	Officer	$66,229	$3,925	$70,154

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	$347,106	$190,560	$247,446	$156,546
2022	$185,402	$207,734	$90,661	$-22,332
2021	$246,150	$242,771	$115,694	$3,379
2020	$140,002	$211,538	$110,692	$-71,536
2019	$200,840	$340,358	$192,644	$-139,518
2018	$688,903	$669,687	$386,623	$19,216