VAN HORNESVILLE COMMUNITY CORP

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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

1997

Legal Domicile

Principal Officer

ROBERT CIERNIA

Phone

5073018082

Tax Period

2024-01-01 to 2024-12-31

VAN HORNESVILLE COMMUNITY CORP, founded in 1997, is a micro nonprofit that reported $60K in total revenue in fiscal year 2024. Expenses of $54K left a modest 10% surplus.

Mission

HISTORICAL - Upkeep of historic buildings, library, park area, lighting and grounds. EDUCATIONAL & CHARITABLE - Maintain archives, outdoor learning center, community

Program Service Accomplishments

Program 1

Expenses: $34,086 Revenue: $0

Upkeep of historic buildings, library, park area, lighting and grounds

Program 2

Expenses: $4,314 Revenue: $0

Maintain archives, outdoor learning center, community concert series, Town of Stark summer programs, publish community newsletter

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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 $24,458

Program Service Revenue $10,265

Investment Income $24,791

Other Revenue $0

TOTAL REVENUE $59,514

Expense Breakdown

Grants Paid $2,100

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $38,400

Other Expenses $51,460

TOTAL EXPENSES $53,560

Year-over-Year Comparison

	2024	2023	Change
Revenue	$59,514	$59,443	+0.0%
Expenses	$53,560	$42,153	+0.3%
Net Income	$5,954	$17,290	-0.7%

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

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
ROBERT CIERNIA	PRESIDENT	5.00	Officer Director	$0	$0	$0
BRENNAN FAHEY	DIRECTOR	1.00	Director	$0	$0	$0
JOHN CONSTABLE	TREASURER DIRECTOR	1.00	Officer Director	$0	$0	$0
MICHAEL MARSHALL	VP & DIRECTOR	1.00	Officer Director	$0	$0	$0
SUSAN WILLIAMS	SECY & DIRECTOR	1.00	Officer Director	$0	$0	$0
DEVIN DELANEY	DIRECTOR	1.00	Director	$0	$0	$0
KRYSTALEA NESTLE	DIRECTOR	1.00	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	No data	No data	No data	No data
2024	$59,514	$53,560	$645,021	$5,954
2023	$59,443	$42,153	$627,876	$17,290
2022	$61,012	$47,820	$627,137	$13,192
2021	$103,969	$47,949	$613,553	$56,020
2020	$25,532	$40,364	$564,871	$-14,832
2019	$93,545	$51,444	$578,394	$42,101
2018	$81,041	$35,882	$536,293	$45,159