Pacific Northwest Waterways Association (EIN 910267335) - 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

1934

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Pacific Northwest Waterways Association, founded in 1934, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2023. Expenses of $1.6M exceeded revenue, resulting in a 13% operating deficit.

Mission

Education of members and the public with the overall objective of improving the economy of the Pacific Northwest through utilization of waterways.

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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 $871,907

Program Service Revenue $566,328

Investment Income $251

Other Revenue $0

TOTAL REVENUE $1,438,486

Expense Breakdown

Grants Paid $0

Salaries & Benefits $588,588

Fundraising Expenses $0

Program Expenses $1,630,632

Other Expenses $1,042,044

TOTAL EXPENSES $1,630,632

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,438,486	$1,401,832	+0.0%
Expenses	$1,630,632	$1,114,062	+0.5%
Net Income	$-192,146	$287,770	-1.7%

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

$245,140

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Heather Stebbings	Secretary	40.00	Highest	$131,670	$22,587	$154,257
Dena R Horton	Employee	40.00	Key Emp	$130,373	$19,549	$149,922
Neil Maunu	Executive Director	40.00	Key Emp	$80,256	$14,962	$95,218
Paula Miranda	Treasurer	1.00	Director	$0	$0	$0
Augusto Bassanini	At Large	1.00	Director	$0	$0	$0
Lisa Lefeber	At Large	1.00	Director	$0	$0	$0
Mark Wilson	At Large	1.00	Director	$0	$0	$0
Gary Nelson	At Large	1.00	Director	$0	$0	$0
Richard Vincent	OR Vice President	1.00	Officer	$0	$0	$0
Dave Harlan	Past President	1.00	Officer	$0	$0	$0
Randy Hayden	Senior Vice President	1.00	Officer	$0	$0	$0
Tom Kammerzell	President	1.00	Officer	$0	$0	$0
Ryan McFarland	Washington Vice President	1.00	Officer	$0	$0	$0
Jerry Klemm	Idaho Vice President	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
2024	No data	No data	No data	No data
2023	$1,438,486	$1,630,632	$1,084,943	$-192,146
2022	$1,401,832	$1,114,062	$1,277,089	$287,770
2021	$1,176,223	$1,224,952	$989,321	$-48,729
2020	$1,255,648	$1,156,860	$1,038,050	$98,788
2019	$1,062,475	$936,371	$935,091	$126,104
2018	$815,001	$784,355	$808,987	$30,646

Pacific Northwest Waterways Association