MOUNTAIN TOP INC (EIN 620988352) - Form 990 Financial Analysis & Trantor Score

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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

1976

Legal Domicile

Principal Officer

STEVEN SOLOMON

Tax Period

2023-01-01 to 2023-12-31

MOUNTAIN TOP INC, founded in 1976, is a small nonprofit in the Youth Development sector that reported $800K in total revenue in fiscal year 2023. Revenue decreased 19% compared to the prior year. Expenses of $976K exceeded revenue, resulting in a 22% operating deficit.

Mission

THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO CONDUCT SUMMER CAMPS FOR YOUTH, CHILDREN, AND ADULTS TO PROVIDE ASSISTANCE TO FAMILIES IN THE CUMBERLAND MOUNTAINS OF RURAL TENNESSEE.

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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 $419,498

Program Service Revenue $362,520

Investment Income $6,664

Other Revenue $11,447

TOTAL REVENUE $800,129

Expense Breakdown

Grants Paid $0

Salaries & Benefits $509,752

Fundraising Expenses $78,115

Program Expenses $767,462

Other Expenses $466,439

TOTAL EXPENSES $976,191

Year-over-Year Comparison

	2023	2022	Change
Revenue	$800,129	$986,900	-0.2%
Expenses	$976,191	$932,881	+0.0%
Net Income	$-176,062	$54,019	-4.3%

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

Total Directors

$85,245

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL FEELY	EXECUTIVE DIRECTOR	40.00	Director	$75,000	$10,245	$85,245
REV CHELSEY HEDGLIN	PERSONNEL	1.00	Director	$0	$0	$0
SCOTT MOSER	PROGRAM	1.00	Director	$0	$0	$0
MAC SMITH	FACILITIES	1.00	Director	$0	$0	$0
REV MATTHEW KELLY	TWK CONFERENCE REP	1.00	Director	$0	$0	$0
MATTHEW CHARLTON	FINANCE	1.00	Director	$0	$0	$0
ERIKA PETERSON	PROGRAM	1.00	Director	$0	$0	$0
SIMEON CDEBACA	PROGRAM	1.00	Director	$0	$0	$0
DIETZ OSBORNE	PERSONNEL	1.00	Director	$0	$0	$0
SUSAN UNDERWOOD	PROGRAM	1.00	Director	$0	$0	$0
EMILY CHADWICK	PROGRAM	1.00	Director	$0	$0	$0
PHIL SWORDS	TRUSTEE - FINANCE	1.00	Director	$0	$0	$0
TERRY BURKS	FINANCE	1.00	Director	$0	$0	$0
CURTIS PIPER	TRUSTEE - RESOURCE DEVELOPEME	1.00	Director	$0	$0	$0
JOHN TIFFANY	RESOURCE DEVOLOPMENT	1.00	Director	$0	$0	$0
TIM UNDERWOOD	FINANCE CHAIR	2.00	Officer Director	$0	$0	$0
STEVE KOELBL	SECRETARY	2.00	Officer Director	$0	$0	$0
KERI CRESS	PERSONNEL CHAIR	2.00	Officer Director	$0	$0	$0
CAROLINE HURST	PROGRAM CHAIR	2.00	Officer Director	$0	$0	$0
JUSTIN CAMPBELL	VICE CHAIR - FINANCE	2.00	Officer Director	$0	$0	$0
EMMA CRANDALL	RESOURCE DEVELOPMENT CHAIR	2.00	Officer Director	$0	$0	$0
JOHN MCCARTY	PAST BOARD CHAIR - FACILITIES	2.00	Officer Director	$0	$0	$0
STEVEN SOLOMON	BOARD CHAIR - RESOURCE DEVELO	2.00	Officer Director	$0	$0	$0
ROBERT WILLEMS	TRUSTEE CHAIR	2.00	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	$800,129	$976,191	$1,051,343	$-176,062
2022	$986,900	$932,881	$1,163,420	$54,019
2021	$1,115,851	$842,593	$1,207,618	$273,258
2020	$736,838	$741,260	$1,096,734	$-4,422
2019	$1,197,653	$1,109,908	$1,098,273	$87,745
2018	$1,098,712	$1,162,054	$1,086,993	$-63,342

MOUNTAIN TOP INC