KOSCIUSKO BOARD OF REALTORS INC (EIN 351444519) - 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

1927

Legal Domicile

Principal Officer

LIZ DECKER

Phone

5742696706

Tax Period

2025-01-01 to 2025-12-31

KOSCIUSKO BOARD OF REALTORS INC, founded in 1927, is a small nonprofit that reported $125K in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Net assets of $259K represent 25 months of operating reserves.

Mission

PROMOTE & EQUIP MEMBERS

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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 $115,058

Program Service Revenue $500

Investment Income $15,767

Other Revenue $-5,955

TOTAL REVENUE $125,370

Expense Breakdown

Grants Paid $0

Salaries & Benefits $59,661

Fundraising Expenses $0

Program Expenses $108,740

Other Expenses $73,599

TOTAL EXPENSES $133,260

Year-over-Year Comparison

	2025	2024	Change
Revenue	$125,370	$111,033	+0.1%
Expenses	$133,260	$156,189	-0.1%
Net Income	$-7,890	$-45,156	-0.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE CABRERA	COORDINATOR	N/A	Director	$0	$0	$0
MICHAEL CONRAD	DIRECTOR	N/A	Director	$0	$0	$0
LIZ DECKER	KBOR AE	N/A	Director	$0	$0	$0
JEREMY DOERR	DIRECTOR	N/A	Director	$0	$0	$0
SCOTT GINGERICH	KBOR PRESIDE	N/A	Officer Director	$0	$0	$0
FAB HOLSCLAW	DIRECTOR	N/A	Director	$0	$0	$0
PHIL KUHN	DIRECTOR	N/A	Director	$0	$0	$0
ROD NISSLEY	AFFILIATE DI	N/A	Director	$0	$0	$0
KERRI PATRICK	DIRECTOR	N/A	Director	$0	$0	$0
CAROL PRESLEY-ROGERS	MLS DIRECTOR	N/A	Director	$0	$0	$0
MINDY SCAGGS	KBOR VP/TREA	N/A	Officer Director	$0	$0	$0
TAMERA SMITH	DIRECTOR	N/A	Director	$0	$0	$0
FRED STEFFEN	MLS PRES/TRE	N/A	Officer Director	$0	$0	$0
CHRIS WAGONER	DIRECTOR	N/A	Director	$0	$0	$0
KAY YOUNG	DIRECTOR	N/A	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	$125,370	$133,260	$480,572	$-7,890
2024	$111,033	$156,189	$492,116	$-45,156
2023	$135,001	$140,064	$532,209	$-5,063

KOSCIUSKO BOARD OF REALTORS INC