NORTHWEST FOREST WORKER 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

1997

Legal Domicile

Phone

5105254053

Tax Period

2018-01-01 to 2018-12-31

NORTHWEST FOREST WORKER CENTER, founded in 1997, is a small nonprofit that reported $238K in total revenue in fiscal year 2018. Revenue decreased 16% compared to the prior year. Expenses of $224K left a modest 6% surplus.

Mission

Northwest Forest Worker Center is a nonprofit organization that empowers forest workers and harvesters of non-timber forest products (mushrooms, berries, floral greens, etc.) in northern California, Oregon and Washington to improve their lives and livelihoods. The mission of the Northwest Forest Worker Center is to promote forest stewardship that is respectful of all workers and harvesters and the land.

Program Service Accomplishments

Program 1

Expenses: $200,342

Training Forest Workers in Occupational Safety and Health:During the past year the Northwest Forest Worker Centers Community Health Workers (CHWs) trained a total of 459 workers, our highest number ever in a single year. The CHWs presented state-of-the-art information on recognizing, abating and preventing exposure to pesticide hazards in the trainings. The sessions were participatory, and were conducted in Spanish. In each training workers discussed their experience as a group and together brainstormed ideas about how to prevent exposure to pesticides. In addition, the promotoras presented short case studies of job-related exposure to pesticides and led group discussions about how to prevent these accidental exposures. The promotoras also presented information on workers rights and responsibilities as stipulated in Section 11(c) of the OSH Act.Direct Assistance to Members:In 2018 we assisted forest workers recover wages owed to them, helped injured workers navigate the workers compensation system, and referred workers to legal counsel to help them resolve workplace issues. Outreach and Education to the Public:In 2018 NFWC staff attended and/or convened monthly meetings, conducted canvassing campaigns to educate the public about forest worker issues, and tabled at several public events dispensing information about forest worker and harvester issues, workers rights, and occupational safety and health. NFWC staff also conducted and/or attended meetings with agency officials and state legislators to educate them about the realities of forest work.

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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 (2018)

Revenue Breakdown

Contributions & Grants $237,673

Program Service Revenue $0

Investment Income $740

Other Revenue $0

TOTAL REVENUE $238,413

Expense Breakdown

Grants Paid $0

Salaries & Benefits $193,360

Fundraising Expenses $0

Program Expenses $200,342

Other Expenses $30,278

TOTAL EXPENSES $223,638

Year-over-Year Comparison

	2018	2017	Change
Revenue	$238,413	$283,961	-0.2%
Expenses	$223,638	$203,330	+0.1%
Net Income	$14,775	$80,631	-0.8%

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

$68,335

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENISE SMITH	Director	0.50	Director	$0	$0	$0
CARL WILMSEN	Executive Dir.	40.00	Director	$68,335	$0	$68,335
SANTIAGO CALZADA	Director	0.50	Director	$0	$0	$0
MARKO BEY	Vice President	0.50	Officer	$0	$0	$0
CECE HEADLEY	Treasurer	0.50	Officer	$0	$0	$0
LUNA LATIMER LAKE	Secretary	0.50	Officer	$0	$0	$0
JOEL IBOA	President & CEO	0.50	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
2018	$238,413	$223,638	$134,141	$14,775