Rocky Springs Carousel Association (EIN 233009621) - 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

1999

Legal Domicile

Principal Officer

Tracy Artus

Phone

2403575007

Tax Period

2025-01-01 to 2025-12-31

Rocky Springs Carousel Association, founded in 1999, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $17K in total revenue in fiscal year 2025. Revenue fell 58% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $6K, a strong 35% operating margin.

Mission

Preservation of Historical Carousel for Future Restoration and Display

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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 $17,271

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $17,271

Expense Breakdown

Grants Paid $0

Salaries & Benefits $278

Fundraising Expenses $265

Program Expenses $0

Other Expenses $10,882

TOTAL EXPENSES $11,160

Year-over-Year Comparison

	2025	2024	Change
Revenue	$17,271	$41,169	-0.6%
Expenses	$11,160	$13,512	-0.2%
Net Income	$6,111	$27,657	-0.8%

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
Tracy Artus	President	3.00	Director	$0	$0	$0
B Derek Shaw	Vice President	3.00	Director	$0	$0	$0
Julie Brady	Secretary	3.00	Director	$0	$0	$0
Brad Boyd	Director	1.00	Director	$0	$0	$0
Dustin Knarr	Director	1.00	Director	$0	$0	$0
Kevin Turner	Director	1.00	Director	$0	$0	$0
Matthew McCall	Director	1.00	Director	$0	$0	$0
Ray Bradley	Director	1.00	Director	$0	$0	$0
Richard Kahn	Director	1.00	Director	$0	$0	$0
Jacob Glensor	Director	3.00	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	$17,271	$11,160	$1,382,882	$6,111
2024	$41,169	$19,640	$1,376,771	$21,529
2023	$33,195	$32,333	$1,376,029	$862
2022	$25,712	$14,703	$1,375,162	$11,009
2021	$10,000	$11,554	$1,364,153	$-1,554
2020	$15,000	$7,396	$1,365,707	$7,604

Rocky Springs Carousel Association