THE NATURE FRIENDS 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

1912

Legal Domicile

Principal Officer

MARK MOORBERG

Phone

4153776442

Tax Period

2025-01-01 to 2025-12-31

THE NATURE FRIENDS INC, founded in 1912, is a small nonprofit that reported $887K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $165K, a strong 19% operating margin.

Mission

MAINTAIN HOUSES AND LODGES IN MILL VALLEY, OAKLAND, SIERRA MADRE, NORDEN AND SAN JACINTO, CALIFORNIA FOR SOCIAL PROGRAMS, SKIING, HIKING AND MOUNTANEERING SERVIING 900 MEMBERS AND GUESTS.

Program Service Accomplishments

Program 1

MAINTAIN HOUSES AND LODGES IN MILL VALLEY, OAKLAND, SIERRA MADRE, NORDEN AND SAN JACINTO, CALIFORNIA FOR SOCIAL PROGRAMS, SKIING, HIKING AND MOUNTANEERING SERVIING 900 MEMBERS AND GUESTS.

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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 $464,518

Program Service Revenue $360,277

Investment Income $62,192

Other Revenue $0

TOTAL REVENUE $886,987

Expense Breakdown

Grants Paid $0

Salaries & Benefits $74,841

Fundraising Expenses $0

Other Expenses $647,481

TOTAL EXPENSES $722,322

Year-over-Year Comparison

	2025	2024	Change
Revenue	$886,987	$968,093	-0.1%
Expenses	$722,322	$592,806	+0.2%
Net Income	$164,665	$375,287	-0.6%

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

N/A

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
WALTER LIEBE	1ST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
JEFF KENNEDY	2ND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
LAURA ODONOVAN	SECRETARY	1.00	Officer Director	$0	$0	$0
ZAK PENCE	AUDITOR LA	1.00	Officer Director	$0	$0	$0
MARIA ATKINSON	DIRECTOR	0.50	Director	$0	$0	$0
DAVID COLE	DIRECTOR	0.50	Director	$0	$0	$0
INGE SCHNARS	DIRECTOR	0.50	Director	$0	$0	$0
JEFF MILLER	DIRECTOR	0.50	Director	$0	$0	$0
DAVID GREEN	DIRECTOR	0.50	Director	$0	$0	$0
RENEE MORGENTHALER	PRESIDENT	2.00	Officer	$0	$0	$0
MARK MOORBERG	TREASURER	1.00	Officer	$0	$0	$0
ELENA FERCH	AUDITOR ONF	1.00	Officer	$0	$0	$0
LORI RITTWEGER	AUDITOR SF	1.00	Officer	$0	$0	$0
SUSI RAUB-VOGLER	INTERNATIONAL SECRETARY	1.00	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	$886,987	$722,322	$2,573,738	$164,665
2024	$968,093	$592,806	$2,407,901	$375,287
2023	$1,285,038	$525,145	$2,032,696	$759,893
2022	$432,924	$413,876	$1,273,283	$19,048
2021	$401,295	$407,129	$1,253,721	$-5,834
2020	$223,905	$348,565	$1,260,254	$-124,660
2019	$606,806	$537,012	$1,381,833	$69,794
2018	$603,886	$569,152	$1,312,169	$34,734