WRANGELL MOUNTAINS CENTER

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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

1986

Legal Domicile

Principal Officer

Sally Gibert

Phone

9075541500

Tax Period

2023-01-01 to 2023-12-31

WRANGELL MOUNTAINS CENTER, founded in 1986, is a small nonprofit that reported $137K in total revenue in fiscal year 2023. Net assets of $342K represent 30 months of operating reserves.

Mission

Connecting people with wildlands through art, science and education in Alaska

Program Service Accomplishments

Program 1

Expenses: $3,500 Revenue: $6,597

BASED IN MCCARTHY, ALASKA, THE WRANGELL MOUNTAINS CENTER IS THE OLDEST EDUCATIONAL ORGANIZATION SERVING COMMUNITIES WITHIN AND SURROUNDING WRANGELL-ST. ELIAS NATIONAL PARK & PRESERVE. THE...

BASED IN MCCARTHY, ALASKA, THE WRANGELL MOUNTAINS CENTER IS THE OLDEST EDUCATIONAL ORGANIZATION SERVING COMMUNITIES WITHIN AND SURROUNDING WRANGELL-ST. ELIAS NATIONAL PARK & PRESERVE. THE ORGANIZATION SERVES STUDENTS OF ALL AGES, LOCAL AND VISITING ARTISTS, SCIENTISTS, THE LOCAL COMMUNITY, AND NATIONAL PARK VISITORS. THE DIVERSE REPERTOIRE OF WMC PROGRAMS AND EVENTS INCLUDES OPPORTUNITIES TO EXPLORE SCIENCE AND THE ARTS IN AN INSPIRATIONAL MOUNTAIN SETTING. THE WMC EMPHASIZES INTERDISCIPLINARY LEARNING AT A RUSTIC, OFF-THE-GRID COMMUNITY HUB WHERE STUDENTS AND PARTICIPANTS ALSO GAIN EXPOSURE TO THE VALUES OF SELF-SUFFICIENCY AND SUSTAINABLE LIVING.

Program 2

Expenses: $5,900 Revenue: $5,162

THE ORGANIZATION SPONSORS A SCHOLARSHIP FUND WITH AN ENDOWMENT FROM ITS MEMBERS. SCHOLARSHIPS ARE AWARDED TO DESERVING STUDENTS OF THE ORGANIZATION'S PROGRAMS. A FORMAL SELECTION PROCESS HAS BEEN...

THE ORGANIZATION SPONSORS A SCHOLARSHIP FUND WITH AN ENDOWMENT FROM ITS MEMBERS. SCHOLARSHIPS ARE AWARDED TO DESERVING STUDENTS OF THE ORGANIZATION'S PROGRAMS. A FORMAL SELECTION PROCESS HAS BEEN ESTABLISHED WHEREBY A COMMITTEE CHOOSES SCHOLARSHIP RECIPIENTS EACH SPRING.

Program 3

Expenses: $2,000 Revenue: $2,345

N/A

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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 $107,295

Program Service Revenue $26,249

Investment Income $101

Other Revenue $3,000

TOTAL REVENUE $136,645

Expense Breakdown

Grants Paid $0

Salaries & Benefits $73,666

Fundraising Expenses $19,242

Program Expenses $52,200

Other Expenses $75,154

TOTAL EXPENSES $148,820

Year-over-Year Comparison

	2023	2022	Change
Revenue	$136,645	$126,926	+0.1%
Expenses	$148,820	$121,140	+0.2%
Net Income	$-12,175	$5,786	-3.1%

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	Role	Reportable Comp	Other Comp	Total
Tim Bartholomaus	Director	5	Director	$0	$0	$0
Tyler Boyes	Director	5	Director	$0	$0	$0
Sally Gibert	President	20	Officer Director	$0	$0	$0
Brita Mjos	Vice President	5	Officer Director	$0	$0	$0
Leif Mjos	Director	5	Director	$0	$0	$0
Howard Mozen	Director	5	Director	$0	$0	$0
Molly Mylius	Secretary	5	Officer Director	$0	$0	$0
Nate Anderson	Treasurer	5	Officer Director	$0	$0	$0
Jack Holt	Director	5	Director	$0	$0	$0
Jared Steyaert	Director	5	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	$136,645	$148,820	$342,994	$-12,175
2022	$126,926	$121,140	$357,625	$5,786
2021	$161,185	$153,859	$349,265	$7,326
2020	$77,814	$69,000	$349,791	$8,814
2019	$152,557	$160,509	$339,566	$-7,952
2018	$105,017	$139,916	$347,365	$-34,899