OPERATION GRADUATION (EIN 272308036) - 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

2010

Legal Domicile

Principal Officer

MICHAEL CARTER

Phone

3128081006

Tax Period

2023-01-01 to 2023-12-31

OPERATION GRADUATION, founded in 2010, is a small nonprofit in the Education sector that reported $612K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $825K exceeded revenue, resulting in a 35% operating deficit.

Mission

TO CREATE OPPORTUNITIES FOR UNDERSERVED YOUTH THROUGH SCHOLARSHIPS AND EDUCATIONAL PROGRAMS.

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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 $690,369

Program Service Revenue $0

Investment Income $312

Other Revenue $-78,561

TOTAL REVENUE $612,120

Expense Breakdown

Grants Paid $737,418

Salaries & Benefits $0

Fundraising Expenses $16,807

Program Expenses $787,163

Other Expenses $88,009

TOTAL EXPENSES $825,427

Year-over-Year Comparison

	2023	2022	Change
Revenue	$612,120	$655,037	-0.1%
Expenses	$825,427	$531,057	+0.6%
Net Income	$-213,307	$123,980	-2.7%

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

$38,000

Total Directors

$38,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE RUSCITTI MILLER	SECRETARY TREASURER	20.00	Officer Director	$38,000	$0	$38,000
MICHAEL CARTER	PRESIDENT	5.00	Officer Director	$0	$0	$0
CURTIS HERVEY	DIRECTOR	5.00	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
2024	No data	No data	No data	No data
2023	$612,120	$825,427	$414,742	$-213,307
2022	$655,037	$531,057	$591,306	$123,980
2021	$1,618,214	$1,623,671	$1,150,245	$-5,457
2021	$1,666,705	$1,612,369	$434,826	$54,336
2020	$472,669	$539,696	$409,163	$-67,027
2019	$435,243	$397,138	$520,128	$38,105
2018	$378,158	$388,963	$483,921	$-10,805

OPERATION GRADUATION