J SPENCER SMITH SCHOOL HSA (EIN 205965876) - 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

2006

Legal Domicile

Principal Officer

SHERYL SCHERMER

Phone

2018167715

Tax Period

2019-07-01 to 2020-06-30

J SPENCER SMITH SCHOOL HSA, founded in 2006, is a small nonprofit in the Education sector that reported $320K in total revenue in fiscal year 2019. Revenue decreased 11% compared to the prior year. The organization ran a surplus of $62K, a strong 19% operating margin.

Mission

TO FOSTER A SUPPORTIVE AND PRODUCTIVE RELATIONSHIP AMONG THE CHILDREN, PARENTS, TEACHERS, AND STAFF OF THE J. SPENCER SMITH SCHOOL, AS WELL AS SPONSORING SUPPLEMENTARY EDUCATIONAL, ENRICHMENT, CULTURAL AND SOCIAL ACTIVITIES.

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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 (2019)

Revenue Breakdown

Contributions & Grants $6,923

Program Service Revenue $264,475

Investment Income $123

Other Revenue $48,037

TOTAL REVENUE $319,558

Expense Breakdown

Grants Paid $2,495

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $233,000

Other Expenses $254,771

TOTAL EXPENSES $257,266

Year-over-Year Comparison

	2019	2018	Change
Revenue	$319,558	$357,698	-0.1%
Expenses	$257,266	$323,790	-0.2%
Net Income	$62,292	$33,908	+0.8%

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
JUDI FEINBERG	CO-PRESIDENT	5.00	Officer	$0	$0	$0
SHERYL SCHERMER	CO-PRESIDENT	5.00	Officer	$0	$0	$0
STEPHANIE SCHUTZER	CO-TREASURER	5.00	Officer	$0	$0	$0
MICHAEL KIVOWITZ	CO-TREASURER	5.00	Officer	$0	$0	$0
SEUNG HYUN	VICE PRESIDENT	5.00	Officer	$0	$0	$0
LISA SEIDEN	VICE PRESIDENT	5.00	Officer	$0	$0	$0
SUSIE BAE	SECRETARY	5.00	Officer	$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	No data	No data	No data	No data
2020	$319,558	$257,266	$195,840	$62,292
2019	$357,698	$323,790	$131,791	$33,908
2018	$330,584	$331,829	$97,683	$-1,245

J SPENCER SMITH SCHOOL HSA