APPALACHIAN UNDERGROUND CORROSION SHORT COURSE (EIN 237379089) - 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

1956

Legal Domicile

Principal Officer

TRACY POLCE

Phone

3042907370

Tax Period

2023-01-01 to 2023-12-31

APPALACHIAN UNDERGROUND CORROSION SHORT COURSE, founded in 1956, is a small nonprofit in the Science & Technology sector that reported $279K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $257K left a modest 8% surplus.

Mission

PROFESSIONAL DEVELOPMENT TRAINING FOR TECHNICAL EDUCATION, AUCSC PROVIDES A THREE DAY COURSE EACH MAY ON THE CAUSES AND PREVENTION OF CORROSION.

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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 $0

Program Service Revenue $264,918

Investment Income $14,356

Other Revenue $0

TOTAL REVENUE $279,274

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $200,986

Other Expenses $256,552

TOTAL EXPENSES $256,552

Year-over-Year Comparison

	2023	2022	Change
Revenue	$279,274	$231,667	+0.2%
Expenses	$256,552	$232,964	+0.1%
Net Income	$22,722	$-1,297	-18.5%

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

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
TRACY POLCE	SECRETARY/TR	N/A	Officer	$0	$0	$0
BILL DEATON	GENERAL CHAI	N/A	Officer Director	$0	$0	$0
ROBERT SPERLING	PROGRAM CHAI	N/A	Director	$0	$0	$0
JOSHUA BREWER	ASSO. PROGRA	N/A	Director	$0	$0	$0
NICOLE ZAFRIS	OPERATIONS C	N/A	Director	$0	$0	$0
HEATHER GROLL	ASSO. OPERAT	N/A	Director	$0	$0	$0
DAVID KRAUSE	AUCSC ADVISO	N/A	Officer Director	$0	$0	$0
TOM WILLIAMS JR	CURRICULUM C	N/A	Director	$0	$0	$0
LAURA BAUER	EXHIBITS CHA	N/A	Director	$0	$0	$0
FRANK RAMPTON	PUBLICITY CH	N/A	Director	$0	$0	$0
BEN JACOBS	TESTING CHAI	N/A	Director	$0	$0	$0
JEFF DIDAS	SCHOLARSHIP	N/A	Director	$0	$0	$0
HEATHER GROLL	MEMBERSHIP C	N/A	Director	$0	$0	$0
KAREN BOWMAN	NOMINATING C	N/A	Director	$0	$0	$0
BILL DENTON	IMM. PAST GE	N/A	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
2024	No data	No data	No data	No data
2023	$279,274	$256,552	$515,808	$22,722
2022	$231,667	$232,964	$483,862	$-1,297
2021	$21,086	$60,786	$562,831	$-39,700
2021	$21,086	$60,786	$562,831	$-39,700
2020	$14,791	$69,515	$601,225	$-54,724
2019	$243,377	$253,863	$659,156	$-10,486

APPALACHIAN UNDERGROUND CORROSION SHORT COURSE