BATTLE GROUND EDUCATION ASSOCIATION

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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

1988

Legal Domicile

Principal Officer

KIM BETTGER

Phone

3606877526

Tax Period

2024-07-01 to 2025-06-30

BATTLE GROUND EDUCATION ASSOCIATION, founded in 1988, is a small nonprofit that reported $231K in total revenue in fiscal year 2024. Expenses of $259K exceeded revenue, resulting in a 12% operating deficit.

Mission

TEACHERS ASSOCIATION NEGOTIATES AND PROTECTS EMPLOYEE RIGHTS FOR BATTLE GROUND SCHOOL DISTRICT.

Program Service Accomplishments

Program 1

TEACHERS ASSOCIATION NEGOTIATES AND PROTECTS EMPLOYEE RIGHTS FOR BATTLE GROUND SCHOOL DISTRICT. ACTIVITIES INCLUDE CONTRACT MAINTENANCE, GRIEVANCE PROCEEDINGDS, ARBITRATION, AND REPRESENTATION FOR...

TEACHERS ASSOCIATION NEGOTIATES AND PROTECTS EMPLOYEE RIGHTS FOR BATTLE GROUND SCHOOL DISTRICT. ACTIVITIES INCLUDE CONTRACT MAINTENANCE, GRIEVANCE PROCEEDINGDS, ARBITRATION, AND REPRESENTATION FOR TEACHERS AT THE STATE AND NATIONAL LEVELS.

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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 $0

Program Service Revenue $222,051

Investment Income $1,334

Other Revenue $7,420

TOTAL REVENUE $230,805

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $182,965

Fundraising Expenses $0

Other Expenses $71,056

TOTAL EXPENSES $259,021

Year-over-Year Comparison

	2024	2023	Change
Revenue	$230,805	$224,431	+0.0%
Expenses	$259,021	$265,961	0.0%
Net Income	$-28,216	$-41,530	-0.3%

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

N/A

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

$179,765

Total Directors

$182,965

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIM BETTGER	PRESIDENT	40.00	Officer Director	$171,665	$0	$171,665
LORRI SIBLEY	VICE PRESIDE	2.00	Officer Director	$2,400	$0	$2,400
KATHY OGG	TREASURER	2.00	Officer Director	$4,500	$0	$4,500
WENDY HOUSER	SECRETARY	2.00	Officer Director	$1,200	$0	$1,200
MISSY PASTERNACK	BOARD MEMBER	2.00	Director	$800	$0	$800
BRYAN MOXLEY	BOARD MEMBER	2.00	Director	$800	$0	$800
AMANDA FULFUR	BOARD MEMBER	2.00	Director	$800	$0	$800
REBECCA BROYLES	BOARD MEMBER	2.00	Director	$800	$0	$800
AMBER BUSHAW	BOARD MEMBER	2.00	Director	$0	$0	$0
REIMBURSEMENT OF SALARY AND BENEFIT	TO SCHOOL DI	N/A	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	$230,805	$259,021	$256,770	$-28,216
2024	$224,431	$265,961	$289,038	$-41,530
2023	$214,779	$233,157	$339,989	$-18,378
2022	$209,117	$192,552	$347,639	$16,565
2021	$225,158	$247,604	$326,666	$-22,446
2020	$235,009	$243,405	$345,393	$-8,396
2019	$239,549	$226,378	$357,778	$13,171
2018	$222,038	$197,320	$328,432	$24,718