YOCUM FAMILY PERPETUAL CHARITABLE TRUST (EIN 237704439) - 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

1992

Legal Domicile

Phone

3026511942

Tax Period

2024-01-01 to 2024-12-31

YOCUM FAMILY PERPETUAL CHARITABLE TRUST, founded in 1992, is a community nonprofit that reported $3.0M in total revenue in fiscal year 2024. Revenue surged 64% from the prior year, signaling strong growth momentum. Expenses of $4.1M exceeded revenue, resulting in a 33% operating deficit.

Mission

THE ORGANIZATION WAWS FORMED TO SUPPORT ONE OR MORE OF THE ORGANIZATIONS LISTED IN THE TRUST AGREEMENT, SO LONG AS THESE ORGANIZATIONS ARE IN EXISTENCE AND REMAIN AND ORGANIZATION DESCRIBED IN SECTIONS 170(B)(1)(A), 170(C), 2055(A), AND 2522(A) OR THE 1986 IRC

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $3,037,593

Other Revenue $0

TOTAL REVENUE $3,037,593

Expense Breakdown

Grants Paid $3,321,527

Salaries & Benefits $633,131

Fundraising Expenses $0

Program Expenses $4,052,453

Other Expenses $97,795

TOTAL EXPENSES $4,052,453

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,037,593	$1,852,949	+0.6%
Expenses	$4,052,453	$3,975,356	+0.0%
Net Income	$-1,014,860	$-2,122,407	-0.5%

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

N/A

Independent Members

N/A

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
JAMES H YOCUM CO-TRUSTEE	CO-TRUSTEE	0.5	Director	$0	$0	$0
N/A	CO-TRUSTEE	0.5		$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	$3,037,593	$4,052,453	$55,204,611	$-1,014,860
2023	$1,852,949	$3,975,356	$56,215,390	$-2,122,407
2022	$2,842,471	$4,002,717	$58,345,538	$-1,160,246
2021	$5,249,565	$3,135,119	$59,505,784	$2,114,446
2020	$1,804,893	$3,052,691	$57,391,338	$-1,247,798

YOCUM FAMILY PERPETUAL CHARITABLE TRUST