SONS OF NORWAY TROLLHAUGEN DIST 2 REC AREA (EIN 911080108) - 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

1970

Legal Domicile

Principal Officer

DAN ANDREWS

Phone

5096569997

Tax Period

2025-01-01 to 2025-12-31

SONS OF NORWAY TROLLHAUGEN DIST 2 REC AREA, founded in 1970, is a small nonprofit that reported $100K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. Net assets of $438K represent 52 months of operating reserves.

Mission

CENTER FOR SKIING HIKING & LANGUAGE CLASSES

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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 $45,098

Program Service Revenue $45,229

Investment Income $6,860

Other Revenue $3,017

TOTAL REVENUE $100,204

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,509

Fundraising Expenses $0

Program Expenses $78,257

Other Expenses $86,177

TOTAL EXPENSES $101,686

Year-over-Year Comparison

	2025	2024	Change
Revenue	$100,204	$87,187	+0.1%
Expenses	$101,686	$65,268	+0.6%
Net Income	$-1,482	$21,919	-1.1%

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	Reportable Comp	Other Comp	Total
ERICK BALSTAD	CHAIRMAN	1.00	$0	$0	$0
ERLING BERG	VICE CHAIRMAN	1.00	$0	$0	$0
PAMLA SILK	SECRETARY	1.00	$0	$0	$0
DAN ANDREWS	TREASURER	1.00	$0	$0	$0
ROGER YOUNG	DIRECTOR	1.00	$0	$0	$0
BILL HICKS	DIRECTOR	1.00	$0	$0	$0
BOB CARTER	DIRECTOR	1.00	$0	$0	$0
SETH TUFTELAND	DIRECTOR	1.00	$0	$0	$0
MARK HALVORSON	DIRECTOR	1.00	$0	$0	$0
SHERICE HALVORSEN	DIRECTOR	1.00	$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	$100,204	$101,686	$523,989	$-1,482
2024	$87,187	$65,268	$515,572	$21,919

SONS OF NORWAY TROLLHAUGEN DIST 2 REC AREA