BREWTON COUNCIL OF THE ARTS (EIN 237347369) - 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

1971

Legal Domicile

Principal Officer

ELIZABETH PUGH

Tax Period

2023-02-01 to 2024-01-31

BREWTON COUNCIL OF THE ARTS, founded in 1971, is a micro nonprofit that reported $32K in total revenue in fiscal year 2018. Revenue fell 39% from the prior year — a significant decline worth monitoring. Expenses of $48K exceeded revenue, resulting in a 50% operating deficit.

Mission

PROVIDING REGULAR PERFORMANCES OF THE ARTS

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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 $97,866

Program Service Revenue $0

Investment Income $2,529

Other Revenue $0

TOTAL REVENUE $100,395

Expense Breakdown

Grants Paid $26,239

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $107,104

Other Expenses $80,865

TOTAL EXPENSES $107,104

Year-over-Year Comparison

	2023	2022	Change
Revenue	$100,395	$36,965	+1.7%
Expenses	$107,104	$30,914	+2.5%
Net Income	$-6,709	$6,051	-2.1%

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

N/A

Independent Members

N/A

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	Role	Reportable Comp	Other Comp	Total
SUSAN MILLER	PRESIDENT	Director	$0	$0	$0
BOBI RUSH	SECRETARY	Officer	$0	$0	$0
ELIZABETH PUGH	TREASURER	Officer	$0	$0	$0
ROBIN SMITH	DIRECTOR	Director	$0	$0	$0
MANDY MCKENZIE	DIRECTOR	Director	$0	$0	$0
SHERRY COOPER	DIRECTOR	Director	$0	$0	$0
STEPHANIE WALK	DIRECTOR	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	$100,395	$107,104	$64,937	$-6,709
2023	$36,965	$30,914	$71,644	$6,051
2022	$6,243	$4,568	$80,085	$1,675
2021	$50,580	$12,595	$78,410	$37,985
2020	$57,306	$41,622	$40,425	$15,684
2019	$32,306	$48,313	$24,741	$-16,007

BREWTON COUNCIL OF THE ARTS