CEPA MANAGEMENT CORPORATION (EIN 205284568) - 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

Principal Officer

CANDACEY MITCHELL BROWN

Phone

2053382983

Tax Period

2024-10-01 to 2025-09-30

CEPA MANAGEMENT CORPORATION is a small nonprofit in the Arts, Culture & Humanities sector that reported $227K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. The organization ran a surplus of $43K, a strong 19% operating margin.

Mission

TO PROMOTE AND ENGAGE IN CULTURAL EVENTS AND PERFORMING ARTS FOR THE INDIVIDUAL CITIZENS OF THE COMMUNITY

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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 $110,912

Program Service Revenue $104,931

Investment Income $9

Other Revenue $10,950

TOTAL REVENUE $226,802

Expense Breakdown

Grants Paid $0

Salaries & Benefits $95,939

Fundraising Expenses $0

Program Expenses $180,656

Other Expenses $87,551

TOTAL EXPENSES $183,490

Year-over-Year Comparison

	2024	2023	Change
Revenue	$226,802	$251,818	-0.1%
Expenses	$183,490	$249,946	-0.3%
Net Income	$43,312	$1,872	+22.1%

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

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

$50,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ASHLEY ARRINGTON	EXECUTIVE DI	40.00	Officer	$50,000	$0	$50,000
CANDACEY MITCHELL BROWN	PRESIDENT	N/A	Officer Director	$0	$0	$0
JAMIE CROSSON	BOARD MEMBER	N/A	Director	$0	$0	$0
HENRY FISHER	BOARD MEMBER	N/A	Director	$0	$0	$0
MATTHEW POPE	TREASURER	N/A	Officer Director	$0	$0	$0
GLEN TURTON	BOARD MEMBER	N/A	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	$226,802	$183,490	$62,657	$43,312
2024	$251,818	$249,946	$19,484	$1,872
2023	$190,624	$257,035	$18,218	$-66,411
2022	$353,379	$284,591	$84,064	$68,788
2021	$178,026	$213,683	$42,151	$-35,657
2020	$235,916	$214,425	$63,660	$21,491
2018	$140,046	$124,841	$27,666	$15,205

CEPA MANAGEMENT CORPORATION