National Smokejumper Association (EIN 810479209) - 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

1993

Legal Domicile

Principal Officer

Robert McKean

Phone

4062517940

Tax Period

2022-07-01 to 2023-06-30

National Smokejumper Association, founded in 1993, is a small nonprofit that reported $214K in total revenue in fiscal year 2022. Revenue decreased 17% compared to the prior year. Expenses of $189K left a modest 12% surplus.

Mission

The National Smokejumper Association is dedicated to preserving the history and lore of smoke jumping, maintaining and restoring our nations forest and grassland resources, responding to special needs of smokejumpers and their families and advocating for the programs evolution.

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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 (2022)

Revenue Breakdown

Contributions & Grants $174,992

Program Service Revenue $24,148

Investment Income $15,196

Other Revenue $0

TOTAL REVENUE $214,336

Expense Breakdown

Grants Paid $22,395

Salaries & Benefits $47,473

Fundraising Expenses $0

Program Expenses $145,357

Other Expenses $113,046

TOTAL EXPENSES $189,414

Year-over-Year Comparison

	2022	2021	Change
Revenue	$214,336	$256,813	-0.2%
Expenses	$189,414	$163,431	+0.2%
Net Income	$24,922	$93,382	-0.7%

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

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
Jim Cherry	Past President	001.00	Officer Director	$0	$0	$0
Charles N Sheley	1st Vice President	040.00	Officer Director Key Emp Highest	$0	$0	$0
Joe Stutler	Director	001.00	Officer Director	$0	$0	$0
Jim Lindell	General Counsel	001.00	Director	$0	$0	$0
Patrick McGunagle	Current Jumpers Rep	001.00	Director	$0	$0	$0
Fred Cooper	Trails Program Coordinator	001.00	Director	$0	$0	$0
Bill Derr	Associates Representative	001.00	Director	$0	$0	$0
Robert McKean	President	005.00	Director	$0	$0	$0
Denis Breslin	Director	001.00	Director	$0	$0	$0
John Berry	Treasurer and Facebook Coordinator	005.00	Director	$0	$0	$0
Michael Bina	Secretary	001.00	Director	$0	$0	$0
Sarah Doehring	Director	001.00	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$214,336	$189,414	$1,444,788	$24,922
2022	$256,813	$163,431	$1,346,116	$93,382
2021	$187,462	$153,747	$1,249,658	$33,715
2020	$155,837	$174,262	$1,018,852	$-18,425
2019	$156,408	$171,943	$996,121	$-15,535
2018	$132,249	$160,771	$968,256	$-28,522

National Smokejumper Association