ARKANSAS CRAFT SCHOOL

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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

2007

Legal Domicile

Principal Officer

EUGENIA BROWN

Phone

8702698397

Tax Period

2024-07-01 to 2025-06-30

ARKANSAS CRAFT SCHOOL, founded in 2007, is a small nonprofit in the Arts, Culture & Humanities sector that reported $160K in total revenue in fiscal year 2024. Revenue fell 53% from the prior year — a significant decline worth monitoring. Expenses of $206K exceeded revenue, resulting in a 29% operating deficit.

Mission

TO EDUCATE ASPIRING AND PRACTICING CRAFT ARTISANS FOR SUCCESS IN THE CREATIVE ECONOMY

Program Service Accomplishments

Program 1

PROVIDED FACILITIES, EQUIPMENT, INSTRUCTORS, AND SUPPLIES FOR VARIOUS CRAFT VENUES, CLASS WORKSHOIPS, AND STUDIO PASSES FOR THE GENERAL PUBLIC

Program 2

PAID FOR INSTRUCTOR FEES, CLASSROOM SUPPLIES, AND MATERIALS NEEDED FOR VARIOUS MEDIA COURSES OPEN TO THE GENERAL PUBLIC

Program 3

PROVIDED A VENUE FOR ARTISANS TO SHOWCASE AND SELL THEIR WORK

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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 $84,823

Program Service Revenue $68,746

Investment Income $5,803

Other Revenue $150

TOTAL REVENUE $159,522

Expense Breakdown

Grants Paid $0

Salaries & Benefits $84,235

Fundraising Expenses $2,488

Program Expenses $80,982

Other Expenses $87,143

TOTAL EXPENSES $205,991

Year-over-Year Comparison

	2024	2023	Change
Revenue	$159,522	$340,395	-0.5%
Expenses	$205,991	$250,647	-0.2%
Net Income	$-46,469	$89,748	-1.5%

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

N/A

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
EUGENIA BROWN	PRESIDENT	20.0	Officer	$0	$0	$0
LYN NANCARROW	SECRETARY & DEVELOPMENT CHAIR	2.0	Officer	$0	$0	$0
STANLEY BROWN	BUILDING CHAIR	8.0	Officer	$0	$0	$0
KHAKI MINICK	TREASURER-FINANCE CHAIR	2.0	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	$159,522	$205,991	$490,310	$-46,469
2024	$340,395	$250,647	$825,862	$89,748
2023	$375,602	$195,316	$733,623	$180,286
2022	$181,435	$212,629	$612,993	$-31,194
2021	$288,499	$121,334	$629,932	$167,165
2020	$257,001	$105,697	$484,150	$151,304