OVERLY'S COUNTRY CHRISTMAS INC (EIN 251720374) - 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

1993

Legal Domicile

Principal Officer

PATRICK SPHON

Phone

7244231400

Tax Period

2024-07-01 to 2025-06-30

OVERLY'S COUNTRY CHRISTMAS INC, founded in 1993, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $354K in total revenue in fiscal year 2024. Revenue decreased 16% compared to the prior year.

Mission

TO MAKE GRANTS, GIFTS AND OTHER DISTRIBUTIONS FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES.

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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 $210,115

Investment Income $0

Other Revenue $144,253

TOTAL REVENUE $354,368

Expense Breakdown

Grants Paid $21,082

Salaries & Benefits $171,080

Fundraising Expenses $4,533

Program Expenses $303,354

Other Expenses $166,294

TOTAL EXPENSES $358,456

Year-over-Year Comparison

	2024	2023	Change
Revenue	$354,368	$421,306	-0.2%
Expenses	$358,456	$327,852	+0.1%
Net Income	$-4,088	$93,454	-1.0%

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

Volunteers

392

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

$48,720

Total Directors

$49,740

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK SPHON	PRESIDENT	1.00	Officer Director	$8,320	$0	$8,320
JEFF JOHNS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ALICIA MACKALL	TREASURER	1.00	Officer Director	$0	$0	$0
SARAH SPHON	EXECUTIVE DIRECTOR	1.00	Officer Director	$40,400	$0	$40,400
ILONA RANELLI	SECRETARY	1.00	Officer Director	$0	$0	$0
MATT CRISE	BOARD MEMBER	1.00	Director	$1,020	$0	$1,020
DENISE JOHNS	BOARD MEMBER	1.00	Director	$0	$0	$0
DAN WORLEY	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLIE SIGWALT	BOARD MEMBER	1.00	Director	$0	$0	$0
JOE SIBAL	BOARD MEMBER	1.00	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	$354,368	$358,456	$708,763	$-4,088
2024	No data	No data	No data	No data
2023	$368,962	$278,488	$616,832	$90,474
2022	$337,811	$242,403	$526,284	$95,408
2021	$188,580	$185,454	$430,951	$3,126
2020	$262,067	$211,969	$451,612	$50,098
2019	$288,474	$259,755	$402,292	$28,719
2018	$220,969	$235,772	$374,218	$-14,803

OVERLY'S COUNTRY CHRISTMAS INC