WEST BRANCH SCHOOL ASSOCIATION

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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

1971

Legal Domicile

Principal Officer

NICHOLAS HUMPHREY

Phone

5704124990

Tax Period

2024-07-01 to 2025-06-30

WEST BRANCH SCHOOL ASSOCIATION, founded in 1971, is a micro nonprofit in the Education sector that reported $5K in total revenue in fiscal year 2024. Revenue fell 98% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $1K, a strong 29% operating margin.

Mission

WEST BRANCH SCHOOL ASSOCIATION PROVIDED AN ALTERNATIVE TO PUBLIC SCHOOLING FOR CHILDREN FROM K-8 GRADES.

Program Service Accomplishments

Program 1

THE ORGANIZATION SERVED STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL WAS CLOSED AND THE BUILDING WAS SUBSEQUENTLLY SOLD ON SEPTEMBER 20, 2023. THE ORGANIZATION IS IN THE PROCESS OF...

THE ORGANIZATION SERVED STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE. THE SCHOOL WAS CLOSED AND THE BUILDING WAS SUBSEQUENTLLY SOLD ON SEPTEMBER 20, 2023. THE ORGANIZATION IS IN THE PROCESS OF DISSOLUTION.

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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 $0

Investment Income $5,128

Other Revenue $0

TOTAL REVENUE $5,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $3,650

TOTAL EXPENSES $3,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,128	$254,620	-1.0%
Expenses	$3,650	$15,099	-0.8%
Net Income	$1,478	$239,521	-1.0%

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
NICHOLAS HUMPHREY	BOARD PRESIDENT	1.00	Officer Director	$0	$0	$0
LILI CRUM	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRIS TSAI	BOARD MEMBER	1.00	Director	$0	$0	$0
LEA FRYMIKRE	BOARD MEMBER	1.00	Director	$0	$0	$0
CARL MILOFSKY	BOARD VICE PRESIDENT	1.00	Director	$0	$0	$0
SANDRS H ELION	BOARD MEMBER	1.00	Director	$0	$0	$0
RHIANNA SPECK	BOARD MEMBER	1.00	Director	$0	$0	$0
DON SPECK	BOARD MEMBER	1.00	Director	$0	$0	$0
DENISE HAMBY	BOARD MEMBER	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	$5,128	$3,650	$217,498	$1,478
2019	$254,116	$288,331	$45,904	$-34,215