ALABAMA SCENIC RIVER TRAIL

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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

2007

Legal Domicile

Tax Period

2023-10-01 to 2024-09-30

ALABAMA SCENIC RIVER TRAIL, founded in 2007, is a small nonprofit in the Recreation & Sports sector that reported $645K in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $600K left a modest 7% surplus.

Mission

TO ESTABLISH AND PROMOTE THE LONGEST SINGLE STATE RIVERS TRAIL IN THE UNITED STATES FROM COOSA RIVER INTO ALABAMA DOWN TO MOBILE BAY

Program Service Accomplishments

Program 1

Expenses: $389,311 Revenue: $623,870

TO ENHANCE COMMUNITY INVOLVEMENT IN THE AREAS OF RECREATION AND TOURISM WITH EMPHASIS ON OPPORTUNITIES THOUGHOUT 5000 MILES OF RIVERS AND STREAMS IN ALABAMA INCLUDING THE LONGEST HISTORIC WATER TRAIL IN THE UNITED STATES. ENCOURANGE AND PROMOTE SAFETY AND EDUCATION TO ALL LEVELS OF THE PUBLIC THAT UTILIZE ALABAMAS WATERWAYS AS A GATEWAY TO CAMPING, FISHING AND RECREATION.

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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 $623,870

Program Service Revenue $20,145

Investment Income $203

Other Revenue $500

TOTAL REVENUE $644,718

Expense Breakdown

Grants Paid $0

Salaries & Benefits $220,153

Fundraising Expenses $0

Program Expenses $389,311

Other Expenses $380,137

TOTAL EXPENSES $600,290

Year-over-Year Comparison

	2023	2022	Change
Revenue	$644,718	$583,660	+0.1%
Expenses	$600,290	$550,065	+0.1%
Net Income	$44,428	$33,595	+0.3%

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

Total Directors

$78,606

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAY GRANTLAND	EXECUTIVE DIRECTOR	40.00	Director Highest	$78,606	$0	$78,606
MACY VINTSON	MEMBER	0.00	Director	$0	$0	$0
RYAN DAVIS	MEMBER	0.00	Director	$0	$0	$0
ANNA B RAY	MEMBER	0.00	Director	$0	$0	$0
MIKE MULLENS	MEMBER	0.00	Director	$0	$0	$0
IKE LYONS	MEMBER	0.00	Director	$0	$0	$0
ROBERT SHEPARD	SECRETARY	0.00	Officer Director	$0	$0	$0
SAM HOWELL	PRESIDENT	0.00	Officer Director	$0	$0	$0
TOM MCLEOD	TREASURER	0.00	Officer Director	$0	$0	$0
LINDA GUNNOE	VICE PRESIDENT	0.00	Officer 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
2024	$644,718	$600,290	$488,554	$44,428
2023	$584,960	$550,065	$430,258	$34,895
2022	$506,785	$469,351	$386,423	$37,434
2021	$429,493	$416,243	$358,107	$13,250