QUARTER CENTURY WIRELESS ASSOCIATION INC (EIN 111990569) - 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

1949

Legal Domicile

Principal Officer

Ken Oelke

Phone

3479276060

Tax Period

2018-01-01 to 2018-12-31

QUARTER CENTURY WIRELESS ASSOCIATION INC, founded in 1949, is a small nonprofit in the Arts, Culture & Humanities sector that reported $110K in total revenue in fiscal year 2018. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $97K left a modest 13% surplus.

Mission

To promote friendship and cooperation among individuals who were and are currently licensed as Amateur Radio Operators for more than 25 years. To operate exclusively for charitable, educational and scientific purposes.

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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 $61,576

Program Service Revenue $0

Investment Income $46,220

Other Revenue $2,584

TOTAL REVENUE $110,380

Expense Breakdown

Grants Paid $44,169

Salaries & Benefits $16,793

Fundraising Expenses $0

Program Expenses $51,369

Other Expenses $35,574

TOTAL EXPENSES $96,536

Year-over-Year Comparison

	2018	2017	Change
Revenue	$110,380	$139,791	-0.2%
Expenses	$96,536	$83,768	+0.2%
Net Income	$13,844	$56,023	-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

Key Employees

$15,600

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jeff Beals	Director	2	Director	$0	$0	$0
Ken Simpson	Director	1	Director	$0	$0	$0
Carole Perry	Director	1	Director	$0	$0	$0
Pete Varounis	Director	5	Director	$0	$0	$0
Howard Cunningham Jr	Director	1	Director	$0	$0	$0
Joe Ayala	Director	1	Director	$0	$0	$0
Ken Oelke	President	20	Officer	$0	$0	$0
Mark Wintersole	Vice-President	5	Officer	$0	$0	$0
Jim Perry	Secretary	5	Officer	$0	$0	$0
Charles R Tropp	Treasurer	20	Officer	$0	$0	$0
Roberta Cohen	Office Manager	20	Key Emp Highest	$15,600	$0	$15,600

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	$110,380	$96,536	$1,220,084	$13,844

QUARTER CENTURY WIRELESS ASSOCIATION INC