KISMET ROCK FOUNDATION (EIN 020516308) - Form 990 Financial Analysis & Trantor Score

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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

2000

Legal Domicile

Principal Officer

DANA ETRA

Phone

6037302715

Tax Period

2024-09-01 to 2025-08-31

KISMET ROCK FOUNDATION, founded in 2000, is a small nonprofit in the Education sector that reported $344K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. The organization ran a surplus of $85K, a strong 25% operating margin.

Mission

PROVIDING NO-COST CHALLENGING RECREATIONAL OUTDOOR OPPORTUNITIES FOR AT-RISK YOUTH.

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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 $325,326

Program Service Revenue $0

Investment Income $7,330

Other Revenue $11,311

TOTAL REVENUE $343,967

Expense Breakdown

Grants Paid $0

Salaries & Benefits $175,701

Fundraising Expenses $10,075

Program Expenses $219,523

Other Expenses $83,630

TOTAL EXPENSES $259,331

Year-over-Year Comparison

	2024	2023	Change
Revenue	$343,967	$365,351	-0.1%
Expenses	$259,331	$191,174	+0.4%
Net Income	$84,636	$174,177	-0.5%

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
DANA ETRA	CHAIR	3.00	Officer Director	$0	$0	$0
DONNA MCCLUSKEY	TREASURER	6.00	Officer Director	$0	$0	$0
CARTER OWENS	SECRETARY	2.00	Officer Director	$0	$0	$0
PETE MASTERSON	DIRECTOR	1.00	Director	$0	$0	$0
JAMES TORPEY	DIRECTOR	1.00	Director	$0	$0	$0
DAVID PACKARD	DIRECTOR	1.00	Director	$0	$0	$0
BETH PHELPS	DIRECTOR	1.00	Director	$0	$0	$0
REED VAN ROSSUM	DIRECTOR	1.00	Director	$0	$0	$0
ARA MORTON	EXECUTIVE DIRECTOR	10.00	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
2025	$343,967	$259,331	$448,739	$84,636
2024	$365,351	$191,174	$364,013	$174,177
2023	$255,600	$219,671	$201,141	$35,929

KISMET ROCK FOUNDATION