ROCHESTER THEATER ORGAN SOCIETY INC (EIN 237024592) - 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

1964

Legal Domicile

Principal Officer

CHRISTINE VAN STEAN

Tax Period

2023-08-01 to 2024-07-31

ROCHESTER THEATER ORGAN SOCIETY INC, founded in 1964, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $44K in total revenue in fiscal year 2023. Revenue fell 70% from the prior year — a significant decline worth monitoring. Net assets of $670K represent 183 months of operating reserves.

Mission

TO PROMOTE THE UNDERSTANDING OF THE THEATER ORGAN AND ITS MUSICAL TRADITION THROUGH CONCERTS, TECHNICAL DISCUSSIONS, RECORDINGS, EDUCATIONAL INSTRUCTION, TOURS, ETC. AND TO PROMOTE THE PRESERVATION AND RESTORATION OF THEATER ORGANS, THEIR SOUNDS AND MEMORABILIA.

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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 (2023)

Revenue Breakdown

Contributions & Grants $25,339

Program Service Revenue $4,264

Investment Income $14,372

Other Revenue $0

TOTAL REVENUE $43,975

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,600

Other Expenses $47,868

TOTAL EXPENSES $47,868

Year-over-Year Comparison

	2023	2022	Change
Revenue	$43,975	$147,397	-0.7%
Expenses	$47,868	$52,276	-0.1%
Net Income	$-3,893	$95,121	-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

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
RUSS SHANER	PAST PRESIDENT	5.00	Director	$0	$0	$0
TED MCWHARF	DIRECTOR	5.00	Director	$0	$0	$0
GREGORY SPRING	DIRECTOR	5.00	Director	$0	$0	$0
TIM WAGNER	DIRECTOR	5.00	Director	$0	$0	$0
GARY BRUMBAUGH	DIRECTOR	5.00	Director	$0	$0	$0
RICHARD NEIDICH	DIRECTOR	5.00	Director	$0	$0	$0
BRIAN VOLKMAR	DIRECTOR	5.00	Director	$0	$0	$0
ROBERT BOWER	VICE PRESIDENT	5.00	Officer	$0	$0	$0
CHRISTINE VAN STEAN	PRESIDENT	5.00	Officer	$0	$0	$0
ROBERT HUNTER	TREASURER	5.00	Officer	$0	$0	$0
KEN WILSON	SECRETARY	5.00	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	No data	No data	No data	No data
2024	$43,975	$47,868	$669,911	$-3,893
2023	$147,397	$52,276	$673,804	$95,121
2022	$161,429	$39,972	$578,683	$121,457

ROCHESTER THEATER ORGAN SOCIETY INC