ALPACA OWNERS ASSOCIATION INC

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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

1995

Legal Domicile

Principal Officer

ROBIN GIFFORD

Phone

4024378484

Tax Period

2025-01-01 to 2025-12-31

ALPACA OWNERS ASSOCIATION INC, founded in 1995, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2025. Revenue fell 24% from the prior year — a significant decline worth monitoring.

Mission

AOA'S PRIMARY PURPOSE IS TO PROMOTE AWARENESS OF ALPACAS AND ALPACA PRODUCTS, WHILE MAINTAINING OPERATION OF SUSTAINABLE ALPACA BUSINESSES, MARKETING ALPACAS AND THE USE OF ALPACA PRODUCTS, AND PROMOTING SCIENTIFIC RESEARCH TO THE BENEFIT OF THE ALPACA INDUSTRY.

Program Service Accomplishments

Program 1

Expenses: $253,107 Revenue: $360,886

ALPACA OWNERS ASSOCIATION, INC. (AOA) PROVIDES A PEDIGREE REGISTRATION ALPACAS AND TRANSFERS THOSE REGISTRATIONS TO NEW OWNERS WHEN THEY SELL AN ALPACA. THE SYSTEM ALSO MANAGES THE DNA TESTING...

ALPACA OWNERS ASSOCIATION, INC. (AOA) PROVIDES A PEDIGREE REGISTRATION ALPACAS AND TRANSFERS THOSE REGISTRATIONS TO NEW OWNERS WHEN THEY SELL AN ALPACA. THE SYSTEM ALSO MANAGES THE DNA TESTING PROCESS AND PARENTAGE VALIDATION OF ALPACAS WHICH IS REQUIRED FOR EVERY NEW ALPACA REGISTRATION.

Program 2

Expenses: $330,207 Revenue: $262,585

ALPACA OWNERS ASSOCIATION, INC. (AOA) PLANS, HOSTS, AND SPONSORS THE NATIONAL ALPACA SHOW AND THE NATURAL FIBER EXTRAVAGANZA EACH YEAR. THE SHOW LOCATION CHANGES EACH YEAR. THESE ARE THE ONLY...

ALPACA OWNERS ASSOCIATION, INC. (AOA) PLANS, HOSTS, AND SPONSORS THE NATIONAL ALPACA SHOW AND THE NATURAL FIBER EXTRAVAGANZA EACH YEAR. THE SHOW LOCATION CHANGES EACH YEAR. THESE ARE THE ONLY NATIONAL HALTER AND FLEECE SHOWS IN THE ALPACA INDUSTRY IN THE UNITED STATES.

Program 3

Expenses: $161,857 Revenue: $123,630

ALPACA OWNERS ASSOCIATION, INC. (AOA) MANAGES THE NATIONAL SHOW SYSTEM. THE ORGANIZATION ESTABLISHES RULES FOR SHOWS, CERTIFIES THOSE SHOWS, AND MAINTAINS AN INTERNATIONALLY RECOGNIZED JUDGE TRAINING...

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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 $168,740

Program Service Revenue $777,301

Investment Income $-8,370

Other Revenue $72,046

TOTAL REVENUE $1,009,717

Expense Breakdown

Grants Paid $0

Salaries & Benefits $448,795

Fundraising Expenses $0

Program Expenses $764,223

Other Expenses $649,052

TOTAL EXPENSES $1,097,847

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,009,717	$1,335,775	-0.2%
Expenses	$1,097,847	$1,341,227	-0.2%
Net Income	$-88,130	$-5,452	+15.2%

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

100

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

$104,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER HACK	PRESIDENT	0.00	Officer Director	$0	$0	$0
SHARON MILLIGAN	DIRECTOR	0.00	Director	$0	$0	$0
GINA GLASSCOCK	DIRECTOR	0.00	Director	$0	$0	$0
JASON GILL	TREASURER	0.00	Officer Director	$0	$0	$0
SCOTT MILLER	DIRECTOR	0.00	Director	$0	$0	$0
MIKE WALSH	DIRECTOR	0.00	Director	$0	$0	$0
JAY PENICA	DIRECTOR	0.00	Director	$0	$0	$0
MICHAEL LIVINGSTON	SECRETARY	0.00	Officer Director	$0	$0	$0
BRIAN HOUCHIN	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
ROBIN GIFFORD	EXECUTIVE DIRECTOR	50.00	Officer	$104,000	$0	$104,000

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	$1,009,717	$1,097,847	$1,423,026	$-88,130
2024	$1,335,775	$1,341,227	$1,458,771	$-5,452
2023	$1,419,459	$1,453,710	$1,433,304	$-34,251
2022	$1,427,090	$1,379,278	$1,457,791	$47,812
2021	$1,409,481	$1,496,157	$1,470,418	$-86,676
2020	$1,378,668	$1,403,303	$1,530,306	$-24,635
2019	$1,507,862	$1,617,863	$1,456,739	$-110,001
2018	$1,625,736	$1,542,638	$1,562,521	$83,098