THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION (EIN 260006579) - 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

2002

Legal Domicile

Principal Officer

RICHARD BERMAN

Phone

2024637871

Tax Period

2024-01-01 to 2024-09-09

THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION, founded in 2002, is a small nonprofit that reported $195K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. The organization ran a surplus of $34K, a strong 17% operating margin.

Mission

RESEARCH AND EDUCATION ON ISSUES RELATED TO CONSUMER CHOICES AND THE ACTIVIST COMMUNITY ATTACKING THOSE CHOICES; PROVIDING EDUCATIONAL INFORMATION TO POLICYMAKERS, THE MEDIA AND THE GENERAL PUBLIC.

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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 $162,114

Program Service Revenue $0

Investment Income $33,054

Other Revenue $0

TOTAL REVENUE $195,168

Expense Breakdown

Grants Paid $120,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $141,721

Other Expenses $41,050

TOTAL EXPENSES $161,050

Year-over-Year Comparison

	2024	2023	Change
Revenue	$195,168	$206,194	-0.1%
Expenses	$161,050	$678,605	-0.8%
Net Income	$34,118	$-472,411	-1.1%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
F LANE CARDWELL	SECRETARY & TREASURER/DIRECTOR	0.12	Officer Director	$0	$0	$0
JAMES BLACKSTOCK	DIRECTOR	0.10	Director	$0	$0	$0
DAVID BROWNE	DIRECTOR	0.08	Director	$0	$0	$0
JIM HANDS	DIRECTOR	0.08	Director	$0	$0	$0
JAMES BOWERS	DIRECTOR	0.08	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	$195,168	$161,050	No data	$34,118
2023	$206,194	$678,605	$75,062	$-472,411
2022	$714,906	$2,751,770	$539,080	$-2,036,864
2021	$3,625,969	$2,921,462	$2,527,191	$704,507
2020	$3,220,438	$3,734,667	$2,822,893	$-514,229
2020	$3,720,438	$3,734,667	$3,322,893	$-14,229
2019	$2,991,403	$3,001,158	$2,448,924	$-9,755
2018	$2,746,723	$2,679,989	$2,341,530	$66,734

THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION