SECOND MOUNTAIN MINISTRIES

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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

2020

Legal Domicile

Principal Officer

L FORD CLARK

Phone

7135827332

Tax Period

2023-01-01 to 2023-12-31

SECOND MOUNTAIN MINISTRIES, founded in 2020, is a small nonprofit in the International Affairs sector that reported $266K in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring.

Mission

SECOND MOUNTAIN'S MISSION IS TO SUPPORT THOSE WHO ARE VULNERABLE, MARGINALIZED OR DISENFRANCHISED IN THE U.S. AND INTERNATIONALLY THROUGH RESCUE, RELIEF, RESTORATION, AND DEVELOPMENT.

Program Service Accomplishments

Program 1

Expenses: $61,350

GRANT AWARDED TO EDUCATION PLUS NICARAGUA TO FURTHER THEIR MISSION TO PROVIDE CHILDREN IN NICARAGUA WITH FOOD, EDUCATION,AND ACTIVITIES TO ELIMINATE MALNUTRITION, INSTILL CORE VALUES, AND GIVE THE...

GRANT AWARDED TO EDUCATION PLUS NICARAGUA TO FURTHER THEIR MISSION TO PROVIDE CHILDREN IN NICARAGUA WITH FOOD, EDUCATION,AND ACTIVITIES TO ELIMINATE MALNUTRITION, INSTILL CORE VALUES, AND GIVE THE RESOURCES AND OPPORTUNITIES TO RISE ABOVE THEIR IMPOVERISHED CIRCUMSTANCES.

Program 2

Expenses: $18,000

GRANT AWARDED TO HOPE FOR HONDURAS TO FURTHER THEIR WORKING WITH HONDURAN CHILDREN AND FAMILIES THROUGH EDUCATION, CONSTRUCTION PROJECTS, FEEDING PROGRAMS AND DISCIPLESHIP.

Program 3

Expenses: $1,058

GRANTS AWARDED TO KIDS' MEALS TO FURTHER THEIR MISSION TO ADDRESS THE HUNGER AND FOOD INSECURITY FOR CHILDREN AGES 5 AND UNDER WHO ARE NOT ONLY AT A CRITICAL DEVELOPMENTAL STAGE BUT CANNOT ACCESS...

GRANTS AWARDED TO KIDS' MEALS TO FURTHER THEIR MISSION TO ADDRESS THE HUNGER AND FOOD INSECURITY FOR CHILDREN AGES 5 AND UNDER WHO ARE NOT ONLY AT A CRITICAL DEVELOPMENTAL STAGE BUT CANNOT ACCESS SCHOOL-BASED FREE MEAL PROGRAMS.

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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 $266,325

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $266,325

Expense Breakdown

Grants Paid $85,501

Salaries & Benefits $177,325

Fundraising Expenses $0

Program Expenses $225,983

Other Expenses $14,652

TOTAL EXPENSES $277,478

Year-over-Year Comparison

	2023	2022	Change
Revenue	$266,325	$405,936	-0.3%
Expenses	$277,478	$434,423	-0.4%
Net Income	$-11,153	$-28,487	-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

N/A

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

$165,000

Total Directors