BIG MOUNTAIN COMMERCIAL ASSN INC (EIN 810522136) - 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

1998

Legal Domicile

Principal Officer

KRIS TRUEBA

Phone

4062015669

Tax Period

2023-01-01 to 2023-12-31

BIG MOUNTAIN COMMERCIAL ASSN INC, founded in 1998, is a small nonprofit in the Community Improvement sector that reported $802K in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year.

Mission

THE PRIMARY EXEMPT PURPOSE OF THE BIG MOUNTAIN COMMERCIAL ASSOCIATION IS TO PROVIDE FUNDING FOR COMMUNITY TRANSPORTATION SYSTEMS, MAINTENANCE SERVICES OF THE RESORT COMMON AREAS, UPKEEP OF INFORMATIONAL AND DIRECTIONAL SIGNS WITHIN THE RESORT AREA AND FUND VILLAGE IMPROVEMENTS.

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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 $53,500

Program Service Revenue $710,857

Investment Income $16,116

Other Revenue $21,845

TOTAL REVENUE $802,318

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $59,277

Fundraising Expenses $0

Other Expenses $785,465

TOTAL EXPENSES $849,742

Year-over-Year Comparison

	2023	2022	Change
Revenue	$802,318	$855,958	-0.1%
Expenses	$849,742	$751,922	+0.1%
Net Income	$-47,424	$104,036	-1.5%

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

148

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

$55,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY SMITH	DIRECTOR	1.00	Officer Director	$0	$0	$0
TOM BURK	DIRECTOR	0.50	Director	$0	$0	$0
DAVEY GORDON	DIRECTOR	0.50	Director	$0	$0	$0
KIANDRA WAGGONER	DIRECTOR	1.00	Director	$0	$0	$0
TIFFANY NITSCHKE	DIRECTOR	1.00	Director	$0	$0	$0
KRIS TRUEBA	BOARD CHAIR	1.00	Director	$0	$0	$0
RILEY POLUMBUS	DIRECTOR	0.50	Director	$0	$0	$0
KIM WORTMAN	EXECUTIVE DIRECTOR	40.00	Officer	$55,000	$0	$55,000

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	$802,318	$849,742	$1,114,288	$-47,424
2022	$855,958	$751,922	$1,145,471	$104,036
2021	$758,485	$660,550	$1,013,506	$97,935
2020	$623,254	$566,167	$881,133	$57,087
2019	$641,494	$579,164	$808,100	$62,330
2018	$664,584	$501,436	$732,328	$163,148

BIG MOUNTAIN COMMERCIAL ASSN INC