STAIRWAY MANUFACTURERS ASSOCIATION INC (EIN 223008248) - 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

1993

Legal Domicile

Principal Officer

KEVIN O'BRIEN

Phone

8775005759

Tax Period

2024-10-01 to 2025-09-30

STAIRWAY MANUFACTURERS ASSOCIATION INC, founded in 1993, is a small nonprofit that reported $447K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $402K left a modest 10% surplus.

Mission

IMPLEMENTATION OF STAIRWAY STANDARDS

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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 $0

Program Service Revenue $434,049

Investment Income $12,955

Other Revenue $0

TOTAL REVENUE $447,004

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $401,958

Other Expenses $401,958

TOTAL EXPENSES $401,958

Year-over-Year Comparison

	2024	2023	Change
Revenue	$447,004	$411,249	+0.1%
Expenses	$401,958	$375,115	+0.1%
Net Income	$45,046	$36,134	+0.2%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN WONDERLY	PRESIDENT	1.00	Officer Director	$0	$0	$0
BOYD WINKLER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ROY HOCHSTETLER	SECRETARY	1.00	Officer Director	$0	$0	$0
KEVIN O'BRIEN	TREASURER	1.00	Officer Director	$0	$0	$0
RENDA BARR	DIRECTOR	1.00	Director	$0	$0	$0
CATIE WALLACE	DIRECTOR	1.00	Director	$0	$0	$0
LEWIS FITTS	DIRECTOR	1.00	Director	$0	$0	$0
JEFF PITCHER	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW PITCHER	DIRECTOR	1.00	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	$447,004	$401,958	$516,975	$45,046
2024	$411,249	$375,115	$419,145	$36,134
2023	$351,245	$321,679	$302,798	$29,566
2022	$340,910	$283,258	$327,139	$57,652
2021	$300,577	$243,808	$322,899	$56,769
2020	$175,402	$199,835	$238,423	$-24,433
2019	$291,380	$287,394	$212,271	$3,986
2018	$316,897	$303,499	$232,666	$13,398

STAIRWAY MANUFACTURERS ASSOCIATION INC