CAPSTONE FOUNDATION (EIN 237337238) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

DANIEL T LAYZELL

Phone

2053484530

Tax Period

2023-10-01 to 2024-09-30

CAPSTONE FOUNDATION, founded in 1973, is a community nonprofit in the Education sector that reported $4.9M in total revenue in fiscal year 2019. Revenue decreased 6% compared to the prior year. The organization ran a surplus of $1.1M, a strong 23% operating margin.

Mission

TO PROVIDE SUPPORT TO AND ASSIST THE UNIVERSITY OF ALABAMA IN FULFILLING ITS MISSION OF TEACHING, RESEARCH AND SERVICE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,015,648

Program Service Revenue $0

Investment Income $1,834,296

Other Revenue $749,568

TOTAL REVENUE $6,599,512

Expense Breakdown

Grants Paid $2,488,839

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $5,564,578

Other Expenses $3,191,888

TOTAL EXPENSES $5,680,727

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,599,512	$4,994,291	+0.3%
Expenses	$5,680,727	$5,211,262	+0.1%
Net Income	$918,785	$-216,971	-5.2%

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

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

$1,127,782

Total Directors

$3,033,152

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STUART R BELL	CHAIRMAN	1.0	Officer Director	$0	$240,719	$1,127,782
DANA KEITH	DIRECTOR	0.5	Director	$0	$68,766	$600,021
MATTHEW FAJACK	DIRECTOR (UNTIL 01/2024)	0.5	Director	$0	$69,708	$536,592
ROBERT D PIERCE II	DIRECTOR	0.5	Director	$0	$74,973	$481,089
CHERYL MOWDY	INTERIM DIRECTOR (1/24-9/24)	0.5	Director	$0	$47,642	$263,508
ANDRE TAYLOR	DIRECTOR	0.5	Director	$0	$3,039	$24,160
BAKER CROW	DIRECTOR	0.5	Director	$0	$0	$0
KAREN CAMPBELL	DIRECTOR	0.5	Director	$0	$0	$0
KAREN BROOKS	DIRECTOR	0.5	Director	$0	$0	$0
JIMMY WARREN	DIRECTOR	0.5	Director	$0	$0	$0
DAN LAYZELL	DIRECTOR (BEG 09/2024)	0.5	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	$6,599,512	$5,680,727	$36,605,887	$918,785
2023	$4,994,291	$5,211,262	$31,093,153	$-216,971
2022	$5,642,686	$5,574,713	$29,373,366	$67,973
2021	$5,612,058	$4,383,528	$34,658,876	$1,228,530
2020	$4,899,726	$3,764,788	$28,762,012	$1,134,938

CAPSTONE FOUNDATION