BLUE GRASS AND COUNTRY MUSIC MAKERS ASSOCIATION (EIN 911088268) - 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

1980

Legal Domicile

Principal Officer

NANCY CANINO

Phone

3609134505

Tax Period

2023-01-01 to 2023-12-31

BLUE GRASS AND COUNTRY MUSIC MAKERS ASSOCIATION, founded in 1980, is a small nonprofit in the Arts, Culture & Humanities sector that reported $223K in total revenue in fiscal year 2023. Expenses of $201K left a modest 10% surplus.

Mission

TO KEEP BLUEGRASS MUSIC ALIVE IN THE STILLAGUAMISH VALLEY

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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 $50,554

Program Service Revenue $139,045

Investment Income $1,842

Other Revenue $31,329

TOTAL REVENUE $222,770

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $128,344

Other Expenses $201,475

TOTAL EXPENSES $201,475

Year-over-Year Comparison

	2023	2022	Change
Revenue	$222,770	$227,308	0.0%
Expenses	$201,475	$171,431	+0.2%
Net Income	$21,295	$55,877	-0.6%

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

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
LARRY BOYD	DIRECTOR	1.00	Director	$0	$0	$0
MIKE CALKINS	DIRECTOR	1.00	Director	$0	$0	$0
ROB CARLILE	EXECUTIVE VP	1.00	Officer Director	$0	$0	$0
ABBY LARSEN	TREASURER	1.00	Officer Director	$0	$0	$0
AIDA MILLER	SECRETARY	1.00	Officer Director	$0	$0	$0
BONIETA SHULER	DIRECTOR	1.00	Director	$0	$0	$0
PAUL SHULER	PRESIDENT	1.00	Officer Director	$0	$0	$0
DIANA MORGAN SMITH	DIRECTOR	1.00	Director	$0	$0	$0
SHAWN STRACKELJAHN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KALEB WYATT	DIRECTOR	1.00	Director	$0	$0	$0
NANCY CANINO	DIRECTOR	1.00	Director	$0	$0	$0
ERNESTINE JONES	DIRECTOR	1.00	Director	$0	$0	$0
BERTHA WHITESIDE	DIRECTOR	1.00	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
2023	$222,770	$201,475	$397,198	$21,295
2022	$227,308	$171,431	$375,903	$55,877

BLUE GRASS AND COUNTRY MUSIC MAKERS ASSOCIATION