CALIFORNIA TRAIL USERS COALITION C… - Form 990 Financial Data

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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

1998

Legal Domicile

Phone

7603731800

Tax Period

2019-01-01 to 2019-12-31

CALIFORNIA TRAIL USERS COALITION CO FREDERICK T WHITNEY SR, founded in 1998, is a small nonprofit in the Human Services sector that reported $265K in total revenue in fiscal year 2019. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $400K exceeded revenue, resulting in a 51% operating deficit.

Mission

TO PROVIDE A FORUM FOR ALL TRAIL USERS TO DISCUSS RELATED ISSUES, PROBLEMS AND ALTERNATIVE SOLUTIONS; TO ASSIST IN THE PLANNING, DEVELOPMENT, MAINTENANCE AND HOSTING OF TRAILS;TO HELP ENFORCE THE RULES OF THE ROAD; AND TO DEVELOP AND MAINTAIN PROGRAMS DESIGNED TO EDUCATE USERS ON THE PROPER USE OF THE TRAILS AND TRAIL ETIQUETTE.

Program Service Accomplishments

Program 1

Expenses: $332,609

FUNDS FROM THE STATE OF CALIFORNIA TO BE USED TO IMPROVE ROADS AND TRAILS FOR OHV USE IN THE SIERRA NATIONAL FOREST. REMOVED BRUSH, CLEANED DRAINAGE CULVERTS, REMOVED DOWN TREES AND BOULDERS...

FUNDS FROM THE STATE OF CALIFORNIA TO BE USED TO IMPROVE ROADS AND TRAILS FOR OHV USE IN THE SIERRA NATIONAL FOREST. REMOVED BRUSH, CLEANED DRAINAGE CULVERTS, REMOVED DOWN TREES AND BOULDERS, PERFORMED SURVEY WORK AND REMOVED TRASH FROM ENTIRE AREA.

Program 2

Expenses: $57,745

FUNDS FROM THE COUNTY OF SAN LUIS OBISPO TO BE USED TO MAKE MAPS TO BE USED TO NAVIGATE ROADS AND TRAILS FOR OHV USE.

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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 (2019)

Revenue Breakdown

Contributions & Grants $258,252

Program Service Revenue $6,276

Investment Income $0

Other Revenue $274

TOTAL REVENUE $264,802

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $390,354

Other Expenses $400,201

TOTAL EXPENSES $400,201

Year-over-Year Comparison

	2019	2018	Change
Revenue	$264,802	$548,281	-0.5%
Expenses	$400,201	$782,895	-0.5%
Net Income	$-135,399	$-234,614	-0.4%

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

1500

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	Role	Reportable Comp	Other Comp	Total
BRUCE WHITCHER	ActingPresident	Officer Director	$0	$0	$0
BARRET WETHERBY	Vice President	Officer Director	$0	$0	$0
CHRIS WALDHEIM	Treasurer	Officer Director	$0	$0	$0
STEVE MESSER	Secretary	Officer 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
2019	$264,802	$400,201	$272,383	$-135,399
2018	$548,281	$782,895	$407,782	$-234,614

CALIFORNIA TRAIL USERS COALITION CO FREDERICK T WHITNEY SR