JAMES A AND KATHLEEN C RUTHERFORD FOUNDATION (EIN 311445233) - 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

1996

Legal Domicile

Principal Officer

SCOTT HEITKAMP

Phone

6142514000

Tax Period

2019-01-01 to 2019-12-31

JAMES A AND KATHLEEN C RUTHERFORD FOUNDATION, founded in 1996, is a small nonprofit that reported $759K in total revenue in fiscal year 2019. Revenue surged 686% from the prior year, signaling strong growth momentum. Expenses of $2.2M exceeded revenue, resulting in a 184% operating deficit.

Mission

THE PRIMARY PURPOSE OF THE FOUNDATION IS TO SUPPORT EDUCATION AND CHILDREN.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $758,917

Other Revenue $0

TOTAL REVENUE $758,917

Expense Breakdown

Grants Paid $2,147,389

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,147,389

Other Expenses $8,442

TOTAL EXPENSES $2,155,831

Year-over-Year Comparison

	2019	2018	Change
Revenue	$758,917	$96,611	+6.9%
Expenses	$2,155,831	$8,928	+240.5%
Net Income	$-1,396,914	$87,683	-16.9%

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

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

$926,595

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES A RUTHERFORD	TRUSTEE/PRESIDENT	1.00	Officer Director	$0	$0	$0
KATHLEEN C RUTHERFORD	TRUSTEE/VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
C BRENT DEVORE	TRUSTEE/ASST SECRETARY	1.00	Officer Director	$0	$0	$0
ROBERT R MCMASTER	TRUSTEE/TREASURER	1.00	Officer Director	$0	$0	$0
DOUGLAS F KRIDLER	ASST SECRETARY	0.50	Officer	$0	$99,735	$653,680
SCOTT HEITKAMP	ASST TREASURER	0.50	Officer	$0	$49,418	$272,915

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
2019	$758,917	$2,155,831	No data	$-1,396,914
2018	$96,611	$8,928	$1,914,783	$87,683

JAMES A AND KATHLEEN C RUTHERFORD FOUNDATION