WESTERN RESERVE ASSOCIATION NO 1 TRUST (EIN 340733135) - 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

1915

Legal Domicile

Phone

2166890416

Tax Period

2025-01-01 to 2025-12-31

WESTERN RESERVE ASSOCIATION NO 1 TRUST, founded in 1915, is a micro nonprofit that reported $26K in total revenue in fiscal year 2025. Revenue surged 66% from the prior year, signaling strong growth momentum. Expenses of $23K left a modest 13% surplus.

Mission

The trust distributes net income in support of the purpose of the organization now known as the Western Reserve Association, successor of the Congregational Union of Cleveland, formerly known as the Congregational City Missionary Society of Cleveland, to comply with the Last Will and Testament of H. Clark Ford dated March 12, 1912.

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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 $0

Program Service Revenue $0

Investment Income $26,015

Other Revenue $0

TOTAL REVENUE $26,015

Expense Breakdown

Grants Paid $18,187

Salaries & Benefits $4,108

Fundraising Expenses $0

Program Expenses $18,187

Other Expenses $280

TOTAL EXPENSES $22,575

Year-over-Year Comparison

	2025	2024	Change
Revenue	$26,015	$15,680	+0.7%
Expenses	$22,575	$21,170	+0.1%
Net Income	$3,440	$-5,490	-1.6%

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

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
N/A	Trustee	1.0		$4,108	$0	$4,108

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	$26,015	$22,575	$386,406	$3,440
2024	No data	No data	No data	No data
2023	$7,337	$21,837	$388,457	$-14,500
2022	$10,688	$25,491	$402,959	$-14,803
2021	$138,669	$22,507	$417,762	$116,162

WESTERN RESERVE ASSOCIATION NO 1 TRUST