COMMON GROUND OUTDOOR ADVENTURES

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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

1993

Legal Domicile

Phone

4357130288

Tax Period

2024-10-01 to 2025-09-30

COMMON GROUND OUTDOOR ADVENTURES, founded in 1993, is a small nonprofit in the Human Services sector that reported $482K in total revenue in fiscal year 2024. Expenses of $539K exceeded revenue, resulting in a 12% operating deficit.

Mission

TO INCREASE OPPORTUNITIES FOR YOUTH AND ADULTS WITH DISABILITIES TO ACTIVELY PARTICIPATE IN ADAPTIVE OUTDOOR RECREATION

Program Service Accomplishments

Program 1

Expenses: $448,531

THE ORGANIZATION SERVES YOUTH AND ADULTS WITH DISABILITIES OF ALL AGES, RACE, RELIGION AND GENDER, REGARDLESS OF ECONOMIC STATUS. WE HAVE GROWN TO PROVIDE 300 - 350 OUTDOOR RECREATIONAL ACTIVITIES...

THE ORGANIZATION SERVES YOUTH AND ADULTS WITH DISABILITIES OF ALL AGES, RACE, RELIGION AND GENDER, REGARDLESS OF ECONOMIC STATUS. WE HAVE GROWN TO PROVIDE 300 - 350 OUTDOOR RECREATIONAL ACTIVITIES FOR 3000 - 3600 PEOPLE WITH DISABILITIES ANNUALLY. EQUIPMENT AND SUPPORT ARE LENT TO THE SPECIAL OLYMPICS, LOCAL SCHOOLS AND INDIVIDUALS UPON REQUEST. COMMON GROUND CONTINUES TO EXPAND PROGRAMS TO MEET THE NEEDS OF PEOPLE WITH DISABILITIES IN NORTHER UTAH. MOST OF OUR PARTICIPANTS LIVE IN CACHE, RICH AND BOX ELDER COUNTIES IN UTAH. SOME LIVE IN FRANKLIN COUNTY IDAHO. OUR VISION IS TO OBTAIN THE RESOURCES. EQUIPMENT, FACILITIES, AND STAFF TO CONTINUE PROVIDING QUALITY PHYSICAL AND FINANCIALLY ACCESSIBLE RECREATIONAL OPPORTUNITES FOR EVERYONE WITH A DISABILITY THAT HAS THIS DESIRE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $238,207

Program Service Revenue $33,636

Investment Income $1,126

Other Revenue $209,517

TOTAL REVENUE $482,486

Expense Breakdown

Grants Paid $0

Salaries & Benefits $376,899

Fundraising Expenses $37,060

Program Expenses $448,531

Other Expenses $162,294

TOTAL EXPENSES $539,193

Year-over-Year Comparison

	2024	2023	Change
Revenue	$482,486	$500,669	0.0%
Expenses	$539,193	$532,901	+0.0%
Net Income	$-56,707	$-32,232	+0.8%

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

250

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

$125,097

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SAMANTHA MACFARLANE	EXECUTIVE DIRECTOR	45.00	Key Emp	$116,697	$8,400	$125,097
TROY OLDHAM	TRUSTEE	1.00	Director	$0	$0	$0
KATE STEPHENS	SECRETARY	1.00	Director	$0	$0	$0
STEVE MCGRATH	TRUSTEE	1.00	Director	$0	$0	$0
KRISTY SEEHOLZER	TRUSTEE	1.00	Director	$0	$0	$0
JETTE YOUNGBLOOD	CHAIRPERSON	1.00	Officer	$0	$0	$0
GREG COLE	TREASURER	1.00	Officer	$0	$0	$0
SOPHIA D AGOSTINO	VICE CHAIRPERSON	1.00	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
2025	$482,486	$539,193	$690,607	$-56,707
2024	$500,669	$532,901	$752,143	$-32,232
2023	$402,011	$475,711	$787,041	$-73,700
2022	$388,382	$401,651	$856,104	$-13,269
2021	$410,127	$306,993	$862,104	$103,134
2020	$362,118	$359,713	$807,390	$2,405
2019	$317,704	$396,812	$766,797	$-79,108