Westerville Education Association (EIN 237078693) - 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

1983

Legal Domicile

Principal Officer

Kelly Modlich

Tax Period

2023-09-01 to 2024-08-31

Westerville Education Association, founded in 1983, is a small nonprofit that reported $179K in total revenue in fiscal year 2023. Revenue fell 28% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $90K, a strong 51% operating margin.

Mission

Represent labor union members through advocacy and training.

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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 $174,039

Program Service Revenue $0

Investment Income $4,819

Other Revenue $0

TOTAL REVENUE $178,858

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $88,448

TOTAL EXPENSES $88,448

Year-over-Year Comparison

	2023	2022	Change
Revenue	$178,858	$246,746	-0.3%
Expenses	$88,448	$155,273	-0.4%
Net Income	$90,410	$91,473	0.0%

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

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
Sarah Painter	BOARD MEMBERSPEC FAC REP	5.00	Officer	$0	$0	$0
Amanda Oakes	BOARD MEMBER3-5 FAC REP	5.00	Officer	$0	$0	$0
Thomas Cook	VICE PRESIDENT	5.00	Officer	$0	$0	$0
Emily Winship	BOARD MEMBERMS REP	5.00	Officer	$0	$0	$0
Brandon Allen	BOARD MEMEBRHS REP	5.00	Officer	$0	$0	$0
Kelly Modlich	PRESIDENT	10.00	Officer	$0	$0	$0
Molly Wassmuth	TREASURER	10.00	Officer	$0	$0	$0
Brooke Smith	BOARD MEMBERK-2 FAC REP	5.00	Officer	$0	$0	$0
David Grimes	SECRETARY	10.00	Officer	$0	$0	$0
Mark Brugger	BOARD MEMBERFLOAT FAC REP	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
2024	$178,858	$88,448	$822,573	$90,410
2023	$246,746	$155,273	$732,163	$91,473
2022	$236,158	$154,619	$640,690	$81,539
2021	$103,432	$159,423	$559,151	$-55,991
2020	$192,458	$111,449	$615,142	$81,009
2019	$193,398	$133,656	$517,960	$59,742
2018	$244,400	$165,049	$442,393	$79,351

Westerville Education Association