SPECIAL METALS CORPORATION RETIREE BENEFITS TRUST (EIN 200508764) - 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

2003

Legal Domicile

Principal Officer

JEANETTE STUMP

Phone

4122012242

Tax Period

2023-12-01 to 2024-11-30

SPECIAL METALS CORPORATION RETIREE BENEFITS TRUST, founded in 2003, is a community nonprofit in the Mutual Benefit sector that reported $7.4M in total revenue in fiscal year 2023. Revenue decreased 20% compared to the prior year. The organization ran a surplus of $2.7M, a strong 37% operating margin.

Mission

TO PROVIDE HEALTHCARE COVERAGE AND OTHER WELFARE BENEFITS TO CERTAIN RETIRED EMPLOYEES OF SPECIAL METALS CORPORATION, ITS PREDECESSORS AND ANY OTHER CORPORATION WITH RESPECT TO WHICH IT ASSUMED RETIREE BENEFIT OBLIGATIONS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $7,355,095

Other Revenue $0

TOTAL REVENUE $7,355,095

Expense Breakdown

Grants Paid $0

Salaries & Benefits $58,231

Fundraising Expenses $0

Other Expenses $450,763

TOTAL EXPENSES $4,629,217

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,355,095	$9,167,833	-0.2%
Expenses	$4,629,217	$3,889,676	+0.2%
Net Income	$2,725,878	$5,278,157	-0.5%

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

$56,240

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEANETTE STUMP	TRUSTEE	1.00	Director	$12,848	$0	$12,848
ROBERT ADKINS	TRUSTEE	1.00	Director	$10,848	$0	$10,848
HOWARD KLINE	TRUSTEE	1.00	Director	$10,848	$0	$10,848
JAMES CARNEY	TRUSTEE	1.00	Director	$10,848	$0	$10,848
RANDALL MOORE	TRUSTEE	1.00	Director	$10,848	$0	$10,848

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
2024	$7,355,095	$4,629,217	$141,983,791	$2,725,878
2023	$9,167,833	$3,889,676	$124,907,755	$5,278,157
2022	$6,086,745	$3,171,722	$121,145,044	$2,915,023
2021	$7,898,204	$3,130,892	$140,267,320	$4,767,312
2020	$8,292,048	$3,242,304	$128,165,974	$5,049,744
2019	$3,864,539	$2,661,919	$115,307,331	$1,202,620
2018	$7,496,844	$3,586,731	$103,718,761	$3,910,113

SPECIAL METALS CORPORATION RETIREE BENEFITS TRUST