Modern Living Services

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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

2009

Legal Domicile

Principal Officer

Michele Spaulding

Phone

5094911338

Tax Period

2025-01-01 to 2025-12-31

Modern Living Services, founded in 2009, is a small nonprofit in the Human Services sector that reported $126K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $142K exceeded revenue, resulting in a 12% operating deficit.

Mission

The organization provides alternative housing, life skills and educational resources to intellectually and developmentally disabled individuals in Benton and Franklin counties.

Program Service Accomplishments

Program 1

Expenses: $74,084

Provide alternative housing, life skills and educational resources to intellectually and developmentally disabled individuals.

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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 (2025)

Revenue Breakdown

Contributions & Grants $13,661

Program Service Revenue $64,911

Investment Income $103

Other Revenue $47,275

TOTAL REVENUE $125,950

Expense Breakdown

Grants Paid $0

Salaries & Benefits $23,497

Fundraising Expenses $3,657

Program Expenses $74,084

Other Expenses $118,113

TOTAL EXPENSES $141,610

Year-over-Year Comparison

	2025	2024	Change
Revenue	$125,950	$140,808	-0.1%
Expenses	$141,610	$87,297	+0.6%
Net Income	$-15,660	$53,511	-1.3%

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

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
Michele Spaulding	President	8.00	Officer Director	$0	$0	$0
Andrea Mallonee	Trustee	8.00	Officer Director	$0	$0	$0
Joy Geimer	Trustee	2.00	Director	$0	$0	$0
Dave Messinger	Trustee	2.00	Director	$0	$0	$0
Carolyn Gayner	Secretary	2.00	Officer Director	$0	$0	$0
Nick Lippold	Vice President	2.00	Officer Director	$0	$0	$0
Codi Couchman	Trustee	2.00	Director	$0	$0	$0
Loralee Larsen	Trustee	2.00	Director	$0	$0	$0
Casey Kasselder	Trustee	2.00	Director	$0	$0	$0
Corey Chun	Treasurer	2.00	Officer Director	$0	$0	$0
Robbin Itsit	Trustee	2.00	Director	$0	$0	$0
Dana Siegel	Trustee	2.00	Director	$0	$0	$0
George Talley	Trustee	2.00	Director	$0	$0	$0
Martin Loving	Trustee	2.00	Director	$0	$0	$0
Joe Andrews	Trustee	2.00	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	$125,950	$141,610	$1,112,213	$-15,660
2024	$140,808	$87,297	$1,130,738	$53,511
2024	No data	No data	No data	No data
2023	$166,732	$106,922	$777,227	$59,810
2022	$143,655	$43,473	$717,417	$100,182
2021	$78,045	$26,599	$617,235	$51,446
2020	$265,939	$50,514	$565,789	$215,425
2019	$165,548	$37,580	$350,364	$127,968