CEDAR SHAKE & SHINGLE BUREAU

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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

1915

Legal Domicile

Principal Officer

KATHY KLASSEN

Phone

6048207700

Tax Period

2023-01-01 to 2023-12-31

CEDAR SHAKE & SHINGLE BUREAU, founded in 1915, is a small nonprofit that reported $878K in total revenue in fiscal year 2023. Expenses of $981K exceeded revenue, resulting in a 12% operating deficit.

Mission

THE CEDAR SHAKE AND SHINGLE BUREAU IS A NOT-FOR-PROFIT TRADE ASSOCIATION THAT PROMOTES ITS MEMBERS' PRODUCTS THROUGH MARKETING, QUALITY ASSURANCE, AND A CERTIFIED LABEL PROGRAM.

Program Service Accomplishments

Program 1

THE ASSOCIATION CONTRACTS FOR QUALITY CONTROL INSPECTIONS OF ITS 42 MANUFACTURING MEMBERS TO ENSURE THAT THE PRODUCTS BEING SOLD MEET THE REQUIREMENTS OF VARIOUS CODE AGENCIES.

Program 2

THE ASSOCIATION ENGAGES IN VARIOUS PROMOTIONAL ACTIVITIES ON BEHALF OF ITS 185 MEMBERS TO INFORM THE PUBLIC ABOUT THE USE OF CERTI-LABEL (R) CEDAR SHAKES AND SHINGLES.

Program 3

THE ASSOCIATION CONDUCTS A LABEL PROGRAM FOR THE 42 MANUFACTURING MEMBERS OF THE BUREAU. THE LABELS ARE USED TO DISTINGUISH CEDAR SHAKE AND SHINGLE BUREAU PRODUCTS FROM THE OTHER CEDAR SHAKE AND...

THE ASSOCIATION CONDUCTS A LABEL PROGRAM FOR THE 42 MANUFACTURING MEMBERS OF THE BUREAU. THE LABELS ARE USED TO DISTINGUISH CEDAR SHAKE AND SHINGLE BUREAU PRODUCTS FROM THE OTHER CEDAR SHAKE AND SHINGLE PRODUCTS IN THE MARKETPLACE.

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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 $72,872

Program Service Revenue $754,441

Investment Income $47,201

Other Revenue $3,743

TOTAL REVENUE $878,257

Expense Breakdown

Grants Paid $0

Salaries & Benefits $201,194

Fundraising Expenses $0

Other Expenses $779,614

TOTAL EXPENSES $980,808

Year-over-Year Comparison

	2023	2022	Change
Revenue	$878,257	$841,166	+0.0%
Expenses	$980,808	$851,405	+0.2%
Net Income	$-102,551	$-10,239	+9.0%

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

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
CECILIA ACUNA	DIRECTOR	3.00	Director	$0	$0	$0
DAVID BALISTRERI	DIRECTOR	3.00	Director	$0	$0	$0
MARK CARROLL	DIRECTOR	3.00	Director	$0	$0	$0
ROGER CHAMPAGNE	DIRECTOR	3.00	Director	$0	$0	$0
SANJNA HOTHI	VICE CHAIR	5.00	Officer Director	$0	$0	$0
KATHY KLASSEN	CHAIR	7.00	Officer Director	$0	$0	$0
TERRY KOST	DIRECTOR	3.00	Director	$0	$0	$0
CURTIS WALKER	SECRETARY-TREASURER	5.00	Officer Director	$0	$0	$0
ED WATKINS	PAST CHAIR	5.00	Officer Director	$0	$0	$0
GEORGE POWERS	DIRECTOR	3.00	Director	$0	$0	$0
DANNY MAYORGA	DISTRICT MANAGER	40.00	Highest	$102,500	$0	$102,500

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	$878,257	$980,808	$1,654,131	$-102,551
2022	$841,166	$851,405	$1,690,338	$-10,239
2021	$890,142	$854,818	$1,861,327	$35,324
2020	$1,201,506	$938,747	$1,849,524	$262,759
2019	$1,014,690	$1,062,035	$1,567,064	$-47,345
2018	$1,099,113	$1,113,742	$1,488,588	$-14,629