FRIENDS OF CHUGACH NATIONAL FOREST AVALANCHE INFORMATION CENTER (EIN 680578518) - 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

2003

Legal Domicile

Principal Officer

ERICA LIVINGSTON

Phone

9078546886

Tax Period

2024-10-01 to 2025-09-30

FRIENDS OF CHUGACH NATIONAL FOREST AVALANCHE INFORMATION CENTER, founded in 2003, is a small nonprofit in the Environment sector that reported $145K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Net assets of $442K represent 37 months of operating reserves.

Mission

TO INCREASE AVALANCHE AWARENESS IN THE TURNAGAIN AREA THROUGH ADVISORIES AND PUBLIC EDUCATION.

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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 (2024)

Revenue Breakdown

Contributions & Grants $118,603

Program Service Revenue $12,139

Investment Income $5,535

Other Revenue $8,382

TOTAL REVENUE $144,659

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $113,805

Other Expenses $143,677

TOTAL EXPENSES $143,677

Year-over-Year Comparison

	2024	2023	Change
Revenue	$144,659	$153,579	-0.1%
Expenses	$143,677	$132,119	+0.1%
Net Income	$982	$21,460	-1.0%

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

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TODD KELSEY	DIRECTOR	1.00	Director	$0	$0	$0
TINA BOUCHER	DIRECTOR	1.00	Director	$0	$0	$0
STUART PARKS	DIRECTOR	1.00	Director	$0	$0	$0
DANNY HOVANCSEK	DIRECTOR	1.00	Director	$0	$0	$0
TRAVIS SMITH	DIRECTOR	1.00	Director	$0	$0	$0
KELLI SPENCER	DIRECTOR	1.00	Director	$0	$0	$0
LYNN PETERSON	DIRECTOR	1.00	Director	$0	$0	$0
ELI HERMASON	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL SMITH	PRESIDENT	2.00	Officer	$0	$0	$0
JON COBB	VICE PRESIDENT	2.00	Officer	$0	$0	$0
ERICA LIVINGSTON	TREASURER	2.00	Officer	$0	$0	$0
RAY KOLESSAR	SECRETARY	2.00	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	$144,659	$143,677	$441,967	$982
2024	$153,579	$132,119	$439,230	$21,460
2023	$148,417	$68,343	$390,801	$80,074
2022	$113,865	$86,786	$286,264	$27,079
2021	$220,000	$108,243	$266,985	$111,757

FRIENDS OF CHUGACH NATIONAL FOREST AVALANCHE INFORMATION CENTER