CSF Associates Publius (EIN 232134483) - 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

1979

Legal Domicile

Principal Officer

John Kincaid

Phone

6105150438

Tax Period

2025-01-01 to 2025-12-31

CSF Associates Publius, founded in 1979, is a small nonprofit that reported $167K in total revenue in fiscal year 2025. Revenue decreased 20% compared to the prior year. The organization ran a surplus of $82K, a strong 49% operating margin.

Mission

Research on federalism and publication of scholarly journal entitled Publius: The Journal of Federalism.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $116,257

Investment Income $50,616

Other Revenue $0

TOTAL REVENUE $166,873

Expense Breakdown

Grants Paid $60,450

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $83,787

Other Expenses $24,517

TOTAL EXPENSES $84,967

Year-over-Year Comparison

	2025	2024	Change
Revenue	$166,873	$208,128	-0.2%
Expenses	$84,967	$102,421	-0.2%
Net Income	$81,906	$105,707	-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 Kincaid	President	10.00	Officer	$0	$0	$0
Joseph Marbach	Vice president	5.00	Officer	$0	$0	$0
J Wesley Leckrone	Secretary-Treasurer	5.00	Officer	$0	$0	$0
Ann O'M Bowman	Board Member	1.00	Officer	$0	$0	$0
John Dinan	Board Member	1.00	Officer	$0	$0	$0
Andrew Karch	Board Member	1.00	Officer	$0	$0	$0
Troy E Smith	Board Member	1.00	Officer	$0	$0	$0
Thomas Vontz	Board Member	1.00	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	$166,873	$84,967	$2,868,672	$81,906
2024	$208,128	$102,421	$2,467,079	$105,707
2023	$172,204	$97,449	$2,129,694	$74,755
2022	$175,662	$101,981	$1,826,647	$73,681
2021	$164,561	$48,795	$2,037,088	$115,766
2020	$148,793	$34,395	$1,754,313	$114,398
2019	$159,200	$31,409	$1,499,313	$127,791
2018	$163,820	$59,970	$1,228,387	$103,850

CSF Associates Publius