GARDINER CHAMBER OF COMMERCE

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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

1953

Legal Domicile

Principal Officer

MIKE SKELTON

Phone

4068487971

Tax Period

2023-01-01 to 2023-12-31

GARDINER CHAMBER OF COMMERCE, founded in 1953, is a small nonprofit that reported $334K in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $322K left a modest 4% surplus.

Mission

The Gardiner Chamber of Commerce serves to promote business and tourism in the community.

Program Service Accomplishments

Program 1

Expenses: $303,962 Revenue: $68,103

Gardiner, MT is the northeast entrance to Yellowstone National Park. This is the local chamber of commerce. This organization also owned a community center, (which was donated in 2015 to another...

Gardiner, MT is the northeast entrance to Yellowstone National Park. This is the local chamber of commerce. This organization also owned a community center, (which was donated in 2015 to another community nonprofit organization), operates the local rodeo grounds, and in 2015, acquired a building to be used as a local visitor's welcome center. The chamber also initiated and worked with the community in establishing the Gardiner Gateway Project, which in 2015 and 2016, made improvements to the entrance of the park, established a resort tax (some funds of which are used to operate the welcome center, as well as, pay off the associated mortgage loan), and obtained status in Montana as a convention & visitors bureau (which will result in additional funding resources).

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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 $260,628

Program Service Revenue $68,103

Investment Income $5,746

Other Revenue $0

TOTAL REVENUE $334,477

Expense Breakdown

Grants Paid $0

Salaries & Benefits $146,688

Fundraising Expenses $0

Program Expenses $303,962

Other Expenses $175,387

TOTAL EXPENSES $322,075

Year-over-Year Comparison

	2023	2022	Change
Revenue	$334,477	$439,023	-0.2%
Expenses	$322,075	$302,056	+0.1%
Net Income	$12,402	$136,967	-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

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

$55,343

Total Directors