FRIENDS OF HIGH CAMP

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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

2022

Legal Domicile

Principal Officer

CYNTHIA H FARNY

Phone

9707083786

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF HIGH CAMP, founded in 2022, is a small nonprofit in the Environment sector that reported $276K in total revenue in fiscal year 2025. The organization ran a surplus of $46K, a strong 17% operating margin.

Mission

INSPIRING THE LOVE AND CARE OF NATURE THROUGH EDUCATION AND EXPLORATION ON 320 ACRES WHERE SUBDIVISION RIGHTS ARE OWNED BY THE NATURE CONSERVANCY.

Program Service Accomplishments

Program 1

Expenses: $43,499 Revenue: $62,344

EDUCATIONAL RETREATS WHERE THE PARTICIPANTS SPEND TIME IN NATURE LEARNING ABOUT THE ECOSYSTEM OF THE AREA AND HOW NATURE MAKES YOU FEEL HAPPIER, HEALTHIER, AND MORE CREATIVE. HOSTED WILDERNESS FIRST...

Program 2

Expenses: $174,352 Revenue: $139,078

HOSTED PUBLIC VISITS EDUCATING GUESTS ABOUT CONSERVATION AND WHY NATURE IS IMPORTANT IN OUR LIVES.

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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 $74,171

Program Service Revenue $201,422

Investment Income $167

Other Revenue $0

TOTAL REVENUE $275,760

Expense Breakdown

Grants Paid $0

Salaries & Benefits $101,944

Fundraising Expenses $0

Program Expenses $217,851

Other Expenses $127,830

TOTAL EXPENSES $229,774

Year-over-Year Comparison

	2025	2024	Change
Revenue	$275,760	$261,029	+0.1%
Expenses	$229,774	$237,629	0.0%
Net Income	$45,986	$23,400	+1.0%

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

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
FRAN WINDSOR	SECRETARY	20.00	Officer Director	$0	$0	$0
CYNTHIA H FARNY	EXECUTIVE DIRECTOR	30.00	Officer Director	$0	$0	$0
MEGAN WISE	TREASURER	10.00	Officer Director	$0	$0	$0
JESSICA STEVENS	MEMBER	10.00	Director	$0	$0	$0
SEPHEN POLLARD	MEMBER	10.00	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	$275,760	$229,774	$107,540	$45,986
2024	$261,029	$237,629	$60,187	$23,400
2023	$245,898	$229,882	$34,609	$16,016