FIVE SMOOTH STONES FOUNDATION INC (EIN 274400615) - 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

EDWIN AVENT

Phone

4436425320

Tax Period

2023-07-01 to 2024-06-30

FIVE SMOOTH STONES FOUNDATION INC, founded in 2010, is a community nonprofit in the Education sector that reported $5.5M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion.

Mission

BALTIMORE COLLEGIATE SCHOOL FOR BOYS PROVIDES THE FINEST LIBERAL ARTS EDUCATION POSSIBLE TO BALTIMORE'S NEXT GENERATION OF YOUNG MEN, ENSURING THAT THEY WILL BECOME RESPONSIBLE CITIZENS TRAINED TO LEAD AND SERVE OUR COMMUNITY, OUR NATION, AND OUR WORLD.

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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 $1,520,910

Program Service Revenue $4,004,608

Investment Income $66

Other Revenue $184

TOTAL REVENUE $5,525,768

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,434,089

Fundraising Expenses $92,645

Program Expenses $5,041,173

Other Expenses $1,949,333

TOTAL EXPENSES $5,383,422

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,525,768	$4,913,494	+0.1%
Expenses	$5,383,422	$5,206,330	+0.0%
Net Income	$142,346	$-292,836	-1.5%

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

$180,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BURCK SMITH	CHAIRMAN	20.00	Officer Director	$0	$0	$0
STEPHEN ABRAMS	VICE CHAIRMAN	20.00	Officer Director	$0	$0	$0
NICOLE HARRELL	TREASURER	20.00	Officer Director	$0	$0	$0
MARK SELLERS	SECRETARY	20.00	Officer Director	$0	$0	$0
COLIN MCDANIELS	MEMBER	20.00	Director	$0	$0	$0
JOEL BRATTON	MEMBER	20.00	Director	$0	$0	$0
CHRISTOPHER FEISS	MEMBER	20.00	Director	$0	$0	$0
EDWIN AVENT	CHIEF EXECUTIVE OFFICER	40.00	Officer	$180,400	$0	$180,400

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	No data	No data	No data	No data
2024	$5,525,768	$5,383,422	$631,043	$142,346
2023	$4,913,494	$5,206,330	$442,207	$-292,836
2022	$6,417,834	$6,493,005	$627,314	$-75,171
2021	$5,752,390	$5,639,732	$627,387	$112,658
2020	$5,630,855	$5,749,462	$570,506	$-118,607
2019	$5,599,204	$5,688,202	$548,368	$-88,998
2018	$5,168,565	$5,203,938	$516,200	$-35,373

FIVE SMOOTH STONES FOUNDATION INC