SPENCERPORT ALUMNI ASSOCIATION INC C/O MIRABELLA & SMITH LLP (EIN 161588757) - 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

MICHAEL C SMITH

Phone

5852256470

Tax Period

2024-04-01 to 2025-03-31

SPENCERPORT ALUMNI ASSOCIATION INC C/O MIRABELLA & SMITH LLP, founded in 2000, is a micro nonprofit in the Education sector that reported $14K in total revenue in fiscal year 2024. Expenses of $17K exceeded revenue, resulting in a 24% operating deficit.

Mission

TO OFFER AWARDS, SCHOLARSHIPS OR OTHER HONORS TO ENCOURAGE AND ASSIST STUDENTS AND GRADUATES OF SPENCERPORT CENTRAL HIGH SCHOOL TO PURSUE EDUCATIONAL STUDIES AT ACCREDITED COLLEGES OR UNIVERSITIES

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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 $0

Program Service Revenue $4,833

Investment Income $8,959

Other Revenue $0

TOTAL REVENUE $13,792

Expense Breakdown

Grants Paid $14,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $17,042

Other Expenses $2,542

TOTAL EXPENSES $17,042

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,792	N/A	N/A
Expenses	$17,042	N/A	N/A
Net Income	$-3,250	$0	N/A

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

N/A

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL C SMITH	TREASURER	1.00	Officer Director	$0	$0	$0
PATRICIA O'MARRA	SECRETARY	1.00	Officer Director	$0	$0	$0
JO ANNE MAIER	VICE PRESIDENT	1.00	Officer 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	$13,792	$17,042	$32,998	$-3,250
2024	$7,313	$12,803	$36,248	$-5,490
2023	$8,863	$10,182	$41,738	$-1,319
2022	$9,342	$10,295	$43,057	$-953
2021	$2,508	$10,226	$44,010	$-7,718
2020	$42,356	$30,236	$51,728	$12,120
2019	$35,215	$30,314	$151,215	$4,901
2018	$11,241	$30,140	$146,314	$-18,899

SPENCERPORT ALUMNI ASSOCIATION INC C/O MIRABELLA & SMITH LLP