Friends of American Ski Jumping

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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

2006

Legal Domicile

Principal Officer

Scott Smith

Tax Period

2018-01-01 to 2018-12-31

Friends of American Ski Jumping, founded in 2006, is a small nonprofit in the Arts, Culture & Humanities sector that reported $325K in total revenue in fiscal year 2018. Revenue surged 70% from the prior year, signaling strong growth momentum. Expenses of $278K left a modest 15% surplus.

Mission

To foster promote and advance participation in the growth and development of ski jumping. To construct and operate a ski jumping hall of fame, a ski jump, and related activities in furtherance of these stated purposes.

Program Service Accomplishments

Program 1

Expenses: $223,085 Revenue: $327,739

Encourage and assist amateur athletes with their participation in local national and international competitions in the sport of ski jumping. Educate and inform the public of all aspects of the...

Encourage and assist amateur athletes with their participation in local national and international competitions in the sport of ski jumping. Educate and inform the public of all aspects of the benefits to be derived from skiing and ski jumping and the history of ski jumping

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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 (2018)

Revenue Breakdown

Contributions & Grants $327,739

Program Service Revenue $0

Investment Income $0

Other Revenue $-2,407

TOTAL REVENUE $325,332

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $52,503

Program Expenses $223,085

Other Expenses $225,496

TOTAL EXPENSES $277,999

Year-over-Year Comparison

	2018	2017	Change
Revenue	$325,332	$191,692	+0.7%
Expenses	$277,999	$408,122	-0.3%
Net Income	$47,333	$-216,430	-1.2%

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
Scott McQuire	Director	5.00	Director	$0	$0	$0
Jim Grahek	Director	5.00	Director	$0	$0	$0
Scott Smith	President	10.00	Officer	$0	$0	$0
John Benzie	Vice President	5.00	Officer	$0	$0	$0
Ken Anderson	Secretary	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
2018	$325,332	$277,999	$513,697	$47,333