Mt Spokane 2000

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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

1992

Legal Domicile

Principal Officer

Jim Van Loben Sels

Phone

5099818199

Tax Period

2024-06-01 to 2025-05-31

Mt Spokane 2000, founded in 1992, is a community nonprofit in the Unknown sector that reported $6.6M in total revenue in fiscal year 2024. Revenue surged 25% from the prior year, signaling strong growth momentum.

Mission

Delivering lifelong mountain experiences for generations to come

Program Service Accomplishments

Program 1

Expenses: $6,123,436 Revenue: $5,921,330

Maintaining and operating downhill skiing facilities at MT. Spokane State Park during winter months. Facilities are open to the public and are offered at affordable rates. Booked 500 private lessons, 1280 group lessons, and 4100 multiweek/camp students to teach individuals how to safely enjoy the mountain. Sold 59,600 lift tickets to the community to provide exceptional mountain experiences for families and individuals.

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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 $20,997

Program Service Revenue $5,921,330

Investment Income $-202,234

Other Revenue $852,483

TOTAL REVENUE $6,592,576

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,638,007

Fundraising Expenses $0

Program Expenses $6,123,436

Other Expenses $3,182,955

TOTAL EXPENSES $6,820,962

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,592,576	$5,294,370	+0.2%
Expenses	$6,820,962	$6,015,003	+0.1%
Net Income	$-228,386	$-720,633	-0.7%

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

456

Volunteers

217

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

$170,201

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jim Van Loben Sels	General Manager	40.00	Officer	$170,201	$0	$170,201
Tammy Jensen	Vice President	1.00	Officer Director	$0	$0	$0
Damon Gadella	Director	1.00	Director	$0	$0	$0
Tim McLaughlin	Director	1.00	Director	$0	$0	$0
Brook Ellingwood	Director	1.00	Director	$0	$0	$0
Gloria Fletcher	Director	1.00	Director	$0	$0	$0
Craig Gates	Director	1.00	Director	$0	$0	$0
Chelsea Goss	Director	1.00	Director	$0	$0	$0
Jeff Warner	Director	1.00	Director	$0	$0	$0
Catherine Brazil	Director	1.00	Director	$0	$0	$0
Geoff Rowand	Director	1.00	Director	$0	$0	$0
Colin Thompson	Director	1.00	Director	$0	$0	$0
April Anderson	Director	1.00	Director	$0	$0	$0
Kirk Reichard	Director	1.00	Director	$0	$0	$0
Steve Lamberson	President	10.00	Officer 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	$6,592,576	$6,820,962	$7,451,615	$-228,386
2024	$5,294,370	$6,015,003	$7,862,512	$-720,633
2023	$8,350,017	$6,159,325	$9,236,116	$2,190,692
2022	$6,785,700	$5,963,832	$6,767,245	$821,868
2021	$5,798,086	$5,436,875	$6,528,166	$361,211
2020	$3,540,189	$4,092,436	$5,290,501	$-552,247
2019	$6,344,454	$5,658,654	$5,966,450	$685,800
2018	$3,978,466	$3,939,977	$3,206,398	$38,489
2018	$3,781,751	$3,940,177	$3,481,427	$-158,426