CORNING INSTITUTE FOR EDUCATION AND RESEARCH (EIN 341542321) - 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

1986

Legal Domicile

Principal Officer

SAMUEL D LONG

Phone

4159457050

Tax Period

2025-01-01 to 2025-12-31

CORNING INSTITUTE FOR EDUCATION AND RESEARCH, founded in 1986, is a small nonprofit that reported $244K in total revenue in fiscal year 2025. Revenue fell 42% from the prior year — a significant decline worth monitoring. Net assets of $3.5M represent 172 months of operating reserves.

Mission

TO SUPPORT THE HOLDEN ARBORETUM IN AREAS OF BOTANICAL EDUCATION AND RESEARCH.

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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 $243,667

Other Revenue $0

TOTAL REVENUE $243,667

Expense Breakdown

Grants Paid $213,070

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $213,070

Other Expenses $31,380

TOTAL EXPENSES $244,450

Year-over-Year Comparison

	2025	2024	Change
Revenue	$243,667	$418,304	-0.4%
Expenses	$244,450	$223,361	+0.1%
Net Income	$-783	$194,943	-1.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
SAMUEL D LONG	PRESIDENT / CEO	Director	$0	$0	$0
PETER HELLMAN	VICE PRESIDENT / TRUSTEE	Director	$0	$0	$0
JILL KOSKI	EXECUTIVE DIRECTOR	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	$243,667	$244,450	$3,486,165	$-783
2024	$418,304	$223,361	$3,486,948	$194,943
2023	$185,879	$232,967	$3,293,381	$-47,088
2022	$16,134	$241,274	$3,350,988	$-225,140
2021	$232,969	$274,415	$3,575,527	$-41,446
2020	$171,260	$216,498	$3,619,134	$-45,238
2019	$156,894	$226,832	$3,663,604	$-69,938
2018	$282,227	$154,065	$3,733,542	$128,162

CORNING INSTITUTE FOR EDUCATION AND RESEARCH