Big Wood Canal Company (EIN 820099260) - 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

1910

Principal Officer

Carl Pendleton

Phone

2088862331

Tax Period

2023-10-01 to 2024-09-30

Big Wood Canal Company, founded in 1910, is a community nonprofit that reported $3.3M in total revenue in fiscal year 2023. Net assets of $14.0M represent 51 months of operating reserves.

Mission

To maintain the canal system and deliver water to the Stockholders (Farmers).

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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 $2,626,560

Program Service Revenue $0

Investment Income $62,433

Other Revenue $601,961

TOTAL REVENUE $3,290,954

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,435,513

Fundraising Expenses $0

Program Expenses $3,215,933

Other Expenses $1,830,209

TOTAL EXPENSES $3,265,722

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,290,954	$3,098,089	+0.1%
Expenses	$3,265,722	$2,774,402	+0.2%
Net Income	$25,232	$323,687	-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

N/A

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

$8,050

Total Directors

$5,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Carl Pendleton	President	0.50	Officer	$6,200	$0	$6,200
Nick Westendorf	Director	0.50	Director	$1,550	$0	$1,550
Fred Brossy	Director	0.50	Director	$1,050	$0	$1,050
Buck Hendron	Director	0.50	Director	$1,000	$0	$1,000
Robin Lezamiz	Sec/Treas.	0.50	Officer	$950	$0	$950
Ryan Telford	Vice President	0.50	Officer	$900	$0	$900
Hubert Shaw	Director	0.50	Director	$800	$0	$800
Doug Kerner	Director	0.50	Director	$600	$0	$600
Tim Pierson	Director	0.50	Director	$550	$0	$550
Jack Loper	Director	0.50	Director	$250	$0	$250

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	$3,290,954	$3,265,722	$14,346,057	$25,232
2023	$3,098,089	$2,774,402	$14,434,357	$323,687
2022	$2,443,717	$2,797,859	$14,100,500	$-354,142
2021	$3,464,114	$2,536,080	$14,862,261	$928,034
2020	$2,645,617	$2,565,157	$13,439,523	$80,460

Big Wood Canal Company