Spokane Nordic Ski 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

1999

Legal Domicile

Principal Officer

Tanya Lehfeldt

Phone

5098083706

Tax Period

2024-07-01 to 2025-06-30

Spokane Nordic Ski Association, founded in 1999, is a small nonprofit in the Recreation & Sports sector that reported $125K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring.

Mission

Support and provide volunteer instruction and organize a Nordic kids program for 100 children, a Nordic racing program for youth ages 8 to 18 years, support thousands of volunteer hours of trail maintenance and cross-country ski area trail development and community activities

Program Service Accomplishments

Program 1

Expenses: $57,501 Revenue: $49,488

Support and organize a Nordic racing program for youth ages 8 to 18 years. Racers attend practices/class at least 3 times per week with subcontracted and coaches and participate in a number of...

Support and organize a Nordic racing program for youth ages 8 to 18 years. Racers attend practices/class at least 3 times per week with subcontracted and coaches and participate in a number of cross-country ski races. Support, coordinate, and provide volunteer instruction for a Nordic kids program for 130 children, kids attend classes each Saturday in January and February learning cross-country ski techniques for volunteers and parents. Support and organize other cross-country ski lessons for people of aII ages and adaptive skiers.

Program 2

Expenses: $13,410 Revenue: $32,137

Host a junior national qualifier ski race for youth ages 6 to 18 years and adult skiers at Mt. Spokane cross-country ski area. Host a community event called Winterfest for skiers of all ages. Hosting these events involved organizing registration, collecting fees, organizing officials, timing, grooming, marking course with flagging, hosting food for lunch, procuring awards, awards ceremony, organizing many volunteers and volunteer work as well as supervising and coordinating timing and announcing.

Program 3

Expenses: $46,100 Revenue: $42,929

Support thousands of volunteer hours of trail maintenance and cross-country ski area trail development and community activities.

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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 $124,554

Investment Income $568

Other Revenue $0

TOTAL REVENUE $125,122

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $117,011

Other Expenses $134,821

TOTAL EXPENSES $134,821

Year-over-Year Comparison

	2024	2023	Change
Revenue	$125,122	$180,445	-0.3%
Expenses	$134,821	$104,536	+0.3%
Net Income	$-9,699	$75,909	-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

N/A

Volunteers

500

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
Daniel Rey-Bear	Member at Large	2.00	Director	$0	$0	$0
Mark Bitz	Member at Large	2.00	Director	$0	$0	$0
David Yadon	Board Director	2.00	Director	$0	$0	$0
Sarah Pooler	Member at Large	2.00	Director	$0	$0	$0
Matthew Halloran	President	4.00	Officer	$0	$0	$0
Susan Engel	Past President	2.00	Officer	$0	$0	$0
Ben Mandel	Vice President	2.00	Officer	$0	$0	$0
Ted Haskell	Treasurer	4.00	Officer	$0	$0	$0
Tanya Lehfeldt	Treasurer	2.00	Officer	$0	$0	$0
Nancy Westbrook	Secretary	2.00	Officer	$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	$125,122	$134,821	$172,287	$-9,699
2024	$180,445	$104,536	$181,223	$75,909
2023	$101,074	$105,256	$163,182	$-4,182
2022	$105,927	$76,378	$167,193	$29,549
2021	$87,006	$70,658	$80,112	$16,348