OREGON-CALIFORNIA TRAILS ASSOCIATION (EIN 840962140) - 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

1982

Legal Domicile

Principal Officer

JERRY MOGG

Phone

8162522276

Tax Period

2023-10-01 to 2024-09-30

OREGON-CALIFORNIA TRAILS ASSOCIATION, founded in 1982, is a small nonprofit that reported $800K in total revenue in fiscal year 2023. Revenue surged 31% from the prior year, signaling strong growth momentum. The organization ran a surplus of $263K, a strong 33% operating margin.

Mission

TO PROTECT THE HISTORIC EMIGRANT TRAILS LEGACY OF THE 19TH CENTURY WESTWARD MIGRATION BY PROMOTION, RESEARCH, EDUCATION, PRESERVATION ACTIVITIES AND PUBLIC AWARENESS OF THE TRAILS.

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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 $436,008

Program Service Revenue $257,470

Investment Income $60,966

Other Revenue $45,730

TOTAL REVENUE $800,174

Expense Breakdown

Grants Paid $0

Salaries & Benefits $166,338

Fundraising Expenses $27,571

Program Expenses $310,085

Other Expenses $371,112

TOTAL EXPENSES $537,450

Year-over-Year Comparison

	2023	2022	Change
Revenue	$800,174	$610,983	+0.3%
Expenses	$537,450	$443,860	+0.2%
Net Income	$262,724	$167,123	+0.6%

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

400

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

$87,581

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN BRIGGS	PAST PRESIDENT	21.00	Officer Director	$0	$0	$0
STEVE ALLISON	PRESIDENT	15.00	Officer Director	$0	$0	$0
HELEN HANKINS	VICE PRESIDENT	13.00	Officer Director	$0	$0	$0
JERRY MOGG	TREASURER	14.00	Officer Director	$0	$0	$0
NANCY BRIGGS	SECRETARY	4.00	Officer Director	$0	$0	$0
CECILIA BELL	DIRECTOR	5.00	Director	$0	$0	$0
GREG HATTEN	DIRECTOR	0.50	Director	$0	$0	$0
MARK HOWE	DIRECTOR	2.00	Director	$0	$0	$0
MATT IVORY	DIRECTOR	0.50	Director	$0	$0	$0
JEAN COUPAL-SMITH	DIRECTOR	2.00	Director	$0	$0	$0
STEVE KNIGHT	DIRECTOR	1.00	Director	$0	$0	$0
MATT MALLISON	DIRECTOR	1.00	Director	$0	$0	$0
JENNY MILLER	DIRECTOR	3.00	Director	$0	$0	$0
MICHAEL SMITH	DIRECTOR	3.00	Director	$0	$0	$0
PAT TRAFFAS	DIRECTOR	2.00	Director	$0	$0	$0
TRAVIS BOLEY	ASSOCIATION MANAGER	40.00	Officer	$78,314	$9,267	$87,581
JOHN WINNER	PRESERVATION OFFICER	35.00	Officer	$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	$800,174	$537,450	$3,043,137	$262,724
2023	$610,983	$443,860	$2,311,619	$167,123
2022	$499,619	$488,328	$1,930,996	$11,291
2021	$544,035	$456,262	$2,288,345	$87,773
2020	$421,801	$375,377	$1,807,075	$46,424
2019	$455,110	$476,694	$1,794,128	$-21,584
2018	$455,946	$483,876	$1,791,860	$-27,930

OREGON-CALIFORNIA TRAILS ASSOCIATION