ESA FOUNDATION (EIN 237099403) - 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

1970

Legal Domicile

Principal Officer

Doug Mills

Phone

9702232824

Tax Period

2025-01-01 to 2025-12-31

ESA FOUNDATION, founded in 1970, is a small nonprofit in the Education sector that reported $866K in total revenue in fiscal year 2025. Revenue decreased 14% compared to the prior year. The organization ran a surplus of $466K, a strong 54% operating margin.

Mission

ESA Foundation is dedicated to the promotion of continuing education and to altruistic activities that make a positive difference in the world community.

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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 $73,706

Program Service Revenue $330,218

Investment Income $462,172

Other Revenue $0

TOTAL REVENUE $866,096

Expense Breakdown

Grants Paid $245,736

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $296,892

Other Expenses $154,608

TOTAL EXPENSES $400,344

Year-over-Year Comparison

	2025	2024	Change
Revenue	$866,096	$1,006,024	-0.1%
Expenses	$400,344	$420,423	0.0%
Net Income	$465,752	$585,601	-0.2%

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

1034

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

$67,600

Total Directors

$67,600

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUGLAS MILLS	INTERNATIONAL TREASURER/CONTROLLER	20.00	Officer Director	$0	$4,600	$67,600
KIM MANDRELL	CHAIRMAN	10	Director	$0	$0	$0
TAMMY AKINES	SECRETARY	4	Officer Director	$0	$0	$0
ROSALIE GRIFFITH	VICE CHAIRMAN	4	Officer Director	$0	$0	$0
JUDI KING	DIRECTOR	4	Director	$0	$0	$0
ANN MURRY	DIRECTOR	2	Director	$0	$0	$0
JENNIFER SPARKMAN	DIRECTOR	2	Director	$0	$0	$0
KATHY LOYD	DIRECTOR	4	Director	$0	$0	$0
GORDON LEONG	TREASURER	4	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	$866,096	$400,344	$6,352,600	$465,752

ESA FOUNDATION