NORTH AMERICAN ELK BREEDERS

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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

1990

Legal Domicile

Phone

3205433665

Tax Period

2025-01-01 to 2025-12-31

NORTH AMERICAN ELK BREEDERS, founded in 1990, is a small nonprofit that reported $225K in total revenue in fiscal year 2025.

Mission

TO EDUCATE AND ENCOURAGE THE PROPER CARE , MANAGEMENT AND BREEDING OF ELK BY RANCHERS AND TO ENCOURAGETHE SCIENTIFIC RESEARCH OF ELK PRODUCTION.

Program Service Accomplishments

Program 1

Expenses: $147,893

TO EDUCATE AND ENCOURAGE THE PROPER CARE , MANAGEMENT AND BREEDING OF ELK BY RANCHERS AND TO ENCOURAGE THE SCIENTIFIC RESEARCH OF ELK PRODUCTION.

Program 2

Expenses: $48,827

REGISTRATION AND LAB TESTS FOR PURITY, GENOTYPING, AND OTHERS FOR THE REGISTRATION PROCESSING OF ELK

Program 3

Expenses: $27,268

JOURNALS, NEWSLETTERS AND PUBLICATIONS REGARDING THE ELK POPULATIONS AND ITS CONCERNS WITHIN NORTH AMERICA. ADVERTISING OF ELK CONSERVATION AND ELK BREEDING PRODUCTS.

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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 $48,650

Program Service Revenue $153,798

Investment Income $6,664

Other Revenue $15,896

TOTAL REVENUE $225,008

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $223,988

Other Expenses $223,988

TOTAL EXPENSES $223,988

Year-over-Year Comparison

	2025	2024	Change
Revenue	$225,008	$232,945	0.0%
Expenses	$223,988	$246,257	-0.1%
Net Income	$1,020	$-13,312	-1.1%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MORGAN CUMMONS	PRESIDENT	2.00	Officer Director	$0	$0	$0
JADE NOBLE	TREASURER	1.00	Officer Director	$0	$0	$0
NEAL MELTON	SECRETARY	1.00	Officer Director	$0	$0	$0
MIKE KENYON	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ANDY AZCARRAGA	PAST PRESIDENT	1.00	Director	$0	$0	$0
BARRY CHERNUKA	BOARD MEMBER	1.00	Director	$0	$0	$0
GREG GOLIGHTLY	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE HARRIS	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLES HUTCHINSON	BOARD MEMBER	1.00	Director	$0	$0	$0
PAUL JAFFKE	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRIS THUERAUF	BOARD MEMBER	1.00	Director	$0	$0	$0
JACE ZAHARA	BOARD MEMBER	1.00	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
2025	$225,008	$223,988	$242,877	$1,020
2024	No data	No data	No data	No data
2023	$243,023	$205,105	$254,919	$37,918
2022	$232,591	$204,770	$202,022	$27,821
2021	$194,106	$203,372	$174,751	$-9,266
2020	$197,573	$178,732	$183,742	$18,841
2019	$212,228	$207,791	$165,941	$4,437