SCAGO EDUCATIONAL FACILITIES FOR SPARTANBURG SCHOOL DISTRICT NO 1 (EIN 134323768) - 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

2006

Legal Domicile

Principal Officer

RON GARDNER

Phone

8644722846

Tax Period

2017-07-01 to 2018-06-30

SCAGO EDUCATIONAL FACILITIES FOR SPARTANBURG SCHOOL DISTRICT NO 1, founded in 2006, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2017. The organization ran a surplus of $646K, a strong 57% operating margin.

Mission

THE CORPORATION'S PRIMARY ACTIVITY IS THE FINANCING AND CONSTRUCTION OF EDUCATIONAL FACILITIES FOR THE SPARTANBURG SCHOOL DISTRICT NO. 1.

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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 (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,142,523

Investment Income $912

Other Revenue $0

TOTAL REVENUE $1,143,435

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $497,105

Other Expenses $497,105

TOTAL EXPENSES $497,105

Year-over-Year Comparison

	2017	2016	Change
Revenue	$1,143,435	$1,144,759	0.0%
Expenses	$497,105	$512,167	0.0%
Net Income	$646,330	$632,592	+0.0%

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

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	Role	Reportable Comp	Other Comp	Total
GELNN STIEGMAN JR	PRESIDENT	Officer Director	$0	$0	$0
MELISSA CAMPBELL	TREASURER	Officer Director	$0	$0	$0
BRANTLEY THOMAS	VICE PRESIDENT	Officer Director	$0	$0	$0
LAURA MCCRAW	SECRETARY	Director	$0	$0	$0
RON GARDNER	DIRECTOR	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
2018	$1,143,435	$497,105	$5,747,311	$646,330

SCAGO EDUCATIONAL FACILITIES FOR SPARTANBURG SCHOOL DISTRICT NO 1