THE HOURGLASS FOUNDATION (EIN 232928408) - 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

1997

Legal Domicile

Principal Officer

MICHAEL J ROWEN

Phone

7172950755

Tax Period

2024-10-01 to 2025-09-30

THE HOURGLASS FOUNDATION, founded in 1997, is a small nonprofit in the Environment sector that reported $162K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

EDUCATION - LAND MANAGEMENT AND GROWTH

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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 $159,441

Program Service Revenue $0

Investment Income $2,966

Other Revenue $0

TOTAL REVENUE $162,407

Expense Breakdown

Grants Paid $0

Salaries & Benefits $98,093

Fundraising Expenses $0

Program Expenses $129,178

Other Expenses $71,057

TOTAL EXPENSES $169,150

Year-over-Year Comparison

	2024	2023	Change
Revenue	$162,407	$205,053	-0.2%
Expenses	$169,150	$196,007	-0.1%
Net Income	$-6,743	$9,046	-1.7%

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

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

$92,661

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DIANA MARTIN	EXEC DIRECTO	40.00	Officer	$85,930	$0	$85,930
LEA ZIKMUND	EXEC DIRECTO	40.00	Officer	$6,731	$0	$6,731
RONALD BAILEY	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN DAVISON	DIRECTOR	2.00	Director	$0	$0	$0
SUSAN C ECKERT	DIRECTOR	2.00	Director	$0	$0	$0
SIDNEY P MARLAND III	DIRECTOR	2.00	Director	$0	$0	$0
CHARLES F MILNER JR	PRESIDENT	2.00	Officer Director	$0	$0	$0
TIMOTHY C LAPP	SECRETARY	2.00	Officer Director	$0	$0	$0
GEORGE B MANN	DIRECTOR	2.00	Director	$0	$0	$0
LIZ MARTIN	VICE-PRESIDE	2.00	Officer Director	$0	$0	$0
MICHAEL J ROWEN	TREASURER	2.00	Officer Director	$0	$0	$0
ARTHUR K MANN SR	CHAIRMAN	2.00	Officer 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	$162,407	$169,150	$173,642	$-6,743
2024	$205,053	$196,007	$157,664	$9,046
2023	$215,911	$218,551	$155,003	$-2,640

THE HOURGLASS FOUNDATION