FOUNDATION FIRST (EIN 274379476) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Principal Officer

GINA M DAVIS

Phone

5712877600

Tax Period

2024-07-01 to 2025-06-30

SMART BEGINNINGS RAPPAHANNOCK AREA, founded in 2010, is a small nonprofit in the Education sector that reported $564K in total revenue in fiscal year 2018.

Mission

TO UNIFY OUR COMMUNITY TO PROMOTE EQUITABLE ACCESS TO RESOURCES FOR ALL CHILDREN BIRTH TO FIVE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $4,915,788

Program Service Revenue $0

Investment Income $382

Other Revenue $5,489

TOTAL REVENUE $4,921,659

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,681,840

Fundraising Expenses $0

Program Expenses $4,821,818

Other Expenses $3,171,443

TOTAL EXPENSES $4,853,283

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,921,659	$4,414,571	+0.1%
Expenses	$4,853,283	$4,594,296	+0.1%
Net Income	$68,376	$-179,725	-1.4%

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

N/A

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
GREG BALLARD	CHAIR	1.00	Officer Director	$0	$0	$0
BRYAN ROTHAMEL	VICE CHAIR	1.00	Officer Director	$0	$0	$0
VICENTE GARCIA	TREASURER	1.00	Officer Director	$0	$0	$0
DR MOLLY LYNCH	SECRETARY	1.00	Officer Director	$0	$0	$0
HOLLY HANDY	DIRECTOR	1.00	Director	$0	$0	$0
DR KIA STEEN	DIRECTOR	1.00	Director	$0	$0	$0
LEIGH-ANNE VAUGHN	DIRECTOR	1.00	Director	$0	$0	$0
CHANTEL CLAYBORN	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER RUCKNAR	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
DR MELISSA SAUNDERS	DIRECTOR	1.00	Director	$0	$0	$0
ALEXIS DUFFIN	DIRECTOR	1.00	Director	$0	$0	$0
AARON TOLSON	DIRECTOR	1.00	Director	$0	$0	$0
MIDGE SPENCER	DIRECTOR	1.00	Director	$0	$0	$0
DR LATANYA MCDADE	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINE MUNOZ	DIRECTOR	1.00	Director	$0	$0	$0
JESSICA KAJALA	DIRECTOR	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	$4,921,659	$4,853,283	$726,230	$68,376
2024	$4,414,571	$4,594,296	$715,997	$-179,725
2023	$2,371,727	$2,319,084	$816,131	$52,643
2022	$689,900	$682,137	$330,050	$7,763
2021	$806,473	$779,418	$300,136	$27,055
2020	$634,568	$631,673	$315,096	$2,895
2019	$564,209	$548,293	$245,403	$15,916

FOUNDATION FIRST