Dartmouth School Music Assn Inc

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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

1973

Legal Domicile

Principal Officer

Berenice Fijalkowsko

Tax Period

2023-07-01 to 2024-06-30

Dartmouth School Music Assn Inc, founded in 1973, is a small nonprofit that reported $300K in total revenue in fiscal year 2023. Expenses of $336K exceeded revenue, resulting in a 12% operating deficit.

Mission

DSMAS MISSION IS TO SUPPORT DARTMOUTH SCHOOL MUSIC PROGRAMS BY RAISING FUNDS TO BENEFIT ALL MUSIC PROGRAMS AND INCREASE SPIRIT AND PRIDE

Program Service Accomplishments

Program 1

Expenses: $314,484 Revenue: $194,133

SUPPORT OF STUDENT MUSIC PROGRAMS PERFORMANCES AND COMPETITIONS

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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 $91,762

Program Service Revenue $194,133

Investment Income $9

Other Revenue $13,751

TOTAL REVENUE $299,655

Expense Breakdown

Grants Paid $4,675

Salaries & Benefits $0

Fundraising Expenses $11

Program Expenses $314,484

Other Expenses $331,284

TOTAL EXPENSES $335,959

Year-over-Year Comparison

	2023	2022	Change
Revenue	$299,655	$295,076	+0.0%
Expenses	$335,959	$288,424	+0.2%
Net Income	$-36,304	$6,652	-6.5%

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
Amy Dion	Director	5.00	Director	$0	$0	$0
Fritha Sylvia	Director	5.00	Director	$0	$0	$0
Lizette Silva	Director	5.00	Director	$0	$0	$0
Ian Flint	Director	5.00	Director	$0	$0	$0
Jennie Gates	Asst Clerk	5.00	Officer Director	$0	$0	$0
Berenice Fijalkowsko	Treasurer	5.00	Officer Director	$0	$0	$0
Laura Edgcomb	President	5.00	Officer Director	$0	$0	$0
Chris Baker	Vice President	5.00	Officer Director	$0	$0	$0
Jennifer Jansen	Clerk	5.00	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	No data	No data	No data	No data
2024	$299,655	$335,959	$153,044	$-36,304
2023	$295,076	$288,424	$187,681	$6,652
2022	$312,641	$247,937	$178,831	$64,704
2021	$37,079	$34,904	$111,733	$2,175
2020	$125,753	$119,595	$105,907	$6,158
2019	$194,319	$210,126	$106,408	$-15,807
2018	$221,280	$194,300	$118,555	$26,980