Friends of Santiam Pass Ski Lodge

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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

2017

Legal Domicile

Principal Officer

Dwight Sheets

Phone

5033631133

Tax Period

2025-01-01 to 2025-12-31

Friends of Santiam Pass Ski Lodge, founded in 2017, is a small nonprofit in the Arts, Culture & Humanities sector that reported $206K in total revenue in fiscal year 2025. Revenue surged 49% from the prior year, signaling strong growth momentum. Expenses of $276K exceeded revenue, resulting in a 34% operating deficit.

Mission

Restore the Santiam Pass Ski Lodge

Program Service Accomplishments

Program 1

Expenses: $264,514 Revenue: $0

Staircase built from ground to main floor. 12 exterior doors built and installed. 8 interior doors restored. Rough-in plumbing on two floors and vents installed. Restroom walls and flooring...

Staircase built from ground to main floor. 12 exterior doors built and installed. 8 interior doors restored. Rough-in plumbing on two floors and vents installed. Restroom walls and flooring installed. Water Heater installed. Two 119 gallon pressure tanks installed. Gas lines, furnace and propane tank installed. New septic system installed. Electrical wiring for HVAC, septic, and well installed. 50 trees cut around the permiter of the lodge.

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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 (2025)

Revenue Breakdown

Contributions & Grants $197,625

Program Service Revenue $0

Investment Income $8,100

Other Revenue $0

TOTAL REVENUE $205,725

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $2,373

Program Expenses $264,514

Other Expenses $275,906

TOTAL EXPENSES $275,906

Year-over-Year Comparison

	2025	2024	Change
Revenue	$205,725	$137,825	+0.5%
Expenses	$275,906	$167,515	+0.6%
Net Income	$-70,181	$-29,690	+1.4%

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
Dwight Sheet	President	40.00	Officer	$0	$0	$0
Susan Sheets	Secretary	20.00	Officer	$0	$0	$0
Noah Sheets	Director	1.00	Director	$0	$0	$0
Pam Irby	Director	1.00	Director	$0	$0	$0
Michael Greer	Director	1.00	Director	$0	$0	$0
Rich Arnold	Director	1.00	Director	$0	$0	$0
Mike Greer	Director	1.00		$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	$205,725	$275,906	$231,921	$-70,181
2024	$137,825	$167,515	$300,391	$-29,690
2023	$199,092	$240,068	$329,958	$-40,976
2022	$317,780	$192,780	$362,696	$125,000
2021	$286,928	$125,975	$237,696	$160,953