Rochester Oratorio Society Inc (EIN 166052456) - 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

1959

Legal Domicile

Principal Officer

Kara Dwyer

Phone

5854732234

Tax Period

2024-07-01 to 2025-06-30

Rochester Oratorio Society Inc, founded in 1959, is a small nonprofit in the Arts, Culture & Humanities sector that reported $198K in total revenue in fiscal year 2024. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $287K exceeded revenue, resulting in a 45% operating deficit.

Mission

The Rochester Oratorio Society produces live choral music of the highest (continued on Schedule O) (continued from page 1) quality, engaging and educating the Rochester, New York community in numerous musical genres, and gratifying our volunteer singers with the professionalism of their art.

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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 $135,746

Program Service Revenue $50,293

Investment Income $2

Other Revenue $11,920

TOTAL REVENUE $197,961

Expense Breakdown

Grants Paid $2,125

Salaries & Benefits $108,690

Fundraising Expenses $0

Program Expenses $148,504

Other Expenses $175,901

TOTAL EXPENSES $286,716

Year-over-Year Comparison

	2024	2023	Change
Revenue	$197,961	$279,270	-0.3%
Expenses	$286,716	$228,219	+0.3%
Net Income	$-88,755	$51,051	-2.7%

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

Volunteers

263

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
Jeff Moran	President	2.30	Officer Director	$0	$0	$0
Ben Wilmott	Vice-President	2.30	Officer Director	$0	$0	$0
Nicole Prahler	Secretary	2.30	Officer Director	$0	$0	$0
Kara Dwyer	Treasurer	2.30	Officer Director	$0	$0	$0
Phil Burke	Board Member	1.40	Director	$0	$0	$0
Katherine Clark-Walter	Board Member	1.40	Director	$0	$0	$0
Luanne Crosby	Board Member	1.40	Director	$0	$0	$0
Peter Gaess	Board Member	1.40	Director	$0	$0	$0
Jenny Horn	Board Member	1.40	Director	$0	$0	$0
Stanley Jones	Board Member	1.40	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	$197,961	$286,716	$399,355	$-88,755
2024	$279,270	$228,219	$456,928	$51,051
2020	$261,664	$159,845	$335,524	$101,819

Rochester Oratorio Society Inc