HIGH SPIRIT COMMUNITY FARM INC (EIN 043809051) - 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

2007

Legal Domicile

Principal Officer

ROBERT SWAIN

Phone

6174928346

Tax Period

2024-07-01 to 2025-06-30

HIGH SPIRIT COMMUNITY FARM INC, founded in 2007, is a community nonprofit in the Housing & Shelter sector that reported $1.4M in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $1.2M left a modest 9% surplus.

Mission

TO PROVIDE A DIGNIFIED HOME FOR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES.

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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 $277,648

Program Service Revenue $1,057,907

Investment Income $22,856

Other Revenue $0

TOTAL REVENUE $1,358,411

Expense Breakdown

Grants Paid $0

Salaries & Benefits $472,845

Fundraising Expenses $12,575

Program Expenses $1,157,260

Other Expenses $764,382

TOTAL EXPENSES $1,237,227

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,358,411	$1,531,387	-0.1%
Expenses	$1,237,227	$1,191,330	+0.0%
Net Income	$121,184	$340,057	-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

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

$77,989

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT SWAIN	PRESIDENT	10.00	Officer Director	$0	$0	$0
MARTHA BEDELL	TREASURER	15.00	Officer Director	$0	$0	$0
VIRGINIA SWAIN	CLERK	10.00	Officer Director	$0	$0	$0
DEA ANGIOLILLO	DIRECTOR	10.00	Director	$0	$0	$0
DAGMAR HERZOG	DIRECTOR	10.00	Director	$0	$0	$0
DEREK ESHELMAN	DIRECTOR	10.00	Director	$0	$0	$0
JONATHAN WALLACE	DIRECTOR	10.00	Director	$0	$0	$0
JUSTIN ROCCABRUNA	EXECUTIVE DIRECTOR	40.00	Officer	$77,989	$0	$77,989

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	$1,358,411	$1,237,227	$2,760,610	$121,184
2024	$1,531,387	$1,191,330	$2,659,043	$340,057
2023	$1,119,397	$1,097,949	$2,351,103	$21,448
2022	$1,168,800	$915,339	$2,209,650	$253,461
2021	$828,419	$769,161	$1,982,075	$59,258
2020	$812,598	$713,394	$1,947,977	$99,204
2019	$784,808	$772,775	$1,871,075	$12,033
2018	$706,873	$663,688	$1,888,310	$43,185

HIGH SPIRIT COMMUNITY FARM INC