Stone Man Park (EIN 333731153) - 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

2025

Legal Domicile

Phone

8645820138

Tax Period

2025-01-01 to 2025-12-31

Stone Man Park, founded in 2025, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.4M in total revenue in fiscal year 2025. The organization ran a surplus of $1.3M, a strong 98% operating margin.

Mission

Charitable and philanthropic endeavors in support of and in conjunction with the Spartanburg county foundation.

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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 $1,356,360

Program Service Revenue $0

Investment Income $24,035

Other Revenue $0

TOTAL REVENUE $1,380,395

Expense Breakdown

Grants Paid $24,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $24,500

Other Expenses $6,512

TOTAL EXPENSES $31,012

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,380,395	N/A	N/A
Expenses	$31,012	N/A	N/A
Net Income	$1,349,383	$0	N/A

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

N/A

Independent Members

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John S Featherston Jr	President	1.0	Director	$0	$0	$0
John W Robinson Jr	Treasurer	1.0	Director	$0	$0	$0
Lisa Featherston	Vice President	1.0	Director	$0	$0	$0
Todd Stephens	Secretary	1.0	Director	$0	$0	$0
Betsy Teter	Director	1.0		$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	$1,380,395	$31,012	$1,395,973	$1,349,383

Stone Man Park