NATIONAL CLASSIFICATION MANAGEMENT SOCIETY (EIN 237071476) - 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

KYLE FERNLEY

Phone

6109714850

Tax Period

2024-01-01 to 2024-12-31

NATIONAL CLASSIFICATION MANAGEMENT SOCIETY, founded in 1964, is a community nonprofit that reported $3.1M in total revenue in fiscal year 2024. Expenses of $2.9M left a modest 8% surplus.

Mission

TO ADVANCE THE PROFESSION OF CLASSIFICATION MANAGEMENT INFORMATION SECURITY.

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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 $3,004,350

Investment Income $83,595

Other Revenue $19,920

TOTAL REVENUE $3,107,865

Expense Breakdown

Grants Paid $11,503

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $2,851,703

TOTAL EXPENSES $2,863,206

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,107,865	$3,027,549	+0.0%
Expenses	$2,863,206	$2,907,727	0.0%
Net Income	$244,659	$119,822	+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
DARCI B FISHER	PRESIDENT	1.00	Officer Director	$0	$0	$0
PATRICIA BROKENIK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CURTIS CHAPPELL	TREASURER	1.00	Officer Director	$0	$0	$0
HOLLI ASHBY	SECRETARY	1.00	Officer Director	$0	$0	$0
KYLE FERNLEY	EXECUTIVE DIRECTOR	40.00	Officer	$0	$0	$0
KELLEY ALLEN	DIRECTOR	1.00	Director	$0	$0	$0
STEVIE DAHL	DIRECTOR	1.00	Director	$0	$0	$0
JANE DINKEL UNTIL JUNE 2024	DIRECTOR	1.00	Director	$0	$0	$0
LIZ FANT	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA GEISLER	DIRECTOR	1.00	Director	$0	$0	$0
CATHERINE KAOHI	DIRECTOR	1.00	Director	$0	$0	$0
TRISH L KELLER	DIRECTOR	1.00	Director	$0	$0	$0
EDITH MATE UNTIL JUNE 2024	DIRECTOR	1.00	Director	$0	$0	$0
TANYA MATTHEWS	DIRECTOR	1.00	Director	$0	$0	$0
LEANDRA MOSHER	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL OEHLER UNTIL JAN 2024	DIRECTOR	1.00	Director	$0	$0	$0
KARI PHILLIPS	DIRECTOR	1.00	Director	$0	$0	$0
SARAH TURNER	DIRECTOR	1.00	Director	$0	$0	$0
MARK WHITTEKER	DIRECTOR	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
2024	$3,107,865	$2,863,206	$2,192,971	$244,659
2023	$3,027,549	$2,907,727	$1,967,305	$119,822
2022	$2,302,727	$2,373,154	$1,905,851	$-70,427
2021	$1,460,567	$1,234,578	$1,638,415	$225,989
2020	$955,400	$950,716	$1,242,885	$4,684
2019	$2,248,345	$2,122,682	$1,324,483	$125,663
2018	$2,296,722	$2,335,523	$1,239,493	$-38,801

NATIONAL CLASSIFICATION MANAGEMENT SOCIETY