C&S INC EMPLOYEE BENEFIT TRUST

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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

1989

Legal Domicile

Principal Officer

JONATHAN S SMITH

Phone

8125476435

Tax Period

2023-07-01 to 2024-06-30

C&S INC EMPLOYEE BENEFIT TRUST, founded in 1989, is a small nonprofit that reported $629K in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year.

Mission

THE SOLE PURPOSE OF MAINTAINING THIS TAX EXEMPT TRUST IS TO PROVIDE BENEFITS AS COVERED BY THE APPROVED PLAN FOR ALL ELIGIBLE EMPLOYEES ON A NONDISCRIMINATORY BASIS. THE EMPLOYER, ACTIVE EMPLOYEES AND ELIGIBLE COBRA BENEFICIARIES CONTRIBUTE TO THE PLAN.

Program Service Accomplishments

Program 1

Expenses: $575,937 Revenue: $629,315

THE SOLE PURPOSE OF MAINTAINING THIS TAX EXEMPT TRUST IS TO PROVIDE BENEFITS AS COVERED BY THE APPROVED PLAN FOR ALL ELIGIBLE EMPLOYEES ON A NONDISCRIMINATORY BASIS. THE EMPLOYER, ACTIVE EMPLOYEES...

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $629,275

Investment Income $40

Other Revenue $0

TOTAL REVENUE $629,315

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $575,937

Other Expenses $240,365

TOTAL EXPENSES $625,855

Year-over-Year Comparison

	2023	2022	Change
Revenue	$629,315	$694,652	-0.1%
Expenses	$625,855	$659,412	-0.1%
Net Income	$3,460	$35,240	-0.9%

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

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
JONATHAN S SMITH	TRUSTEE	N/A	Director	$0	$0	$0
KENT SMITH	TRUSTEE	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	No data	No data	No data	No data
2024	$629,315	$625,855	$26,925	$3,460
2023	$694,652	$659,412	$28,465	$35,240
2022	$718,461	$766,723	$38,225	$-48,262
2021	$766,972	$725,509	$51,487	$41,463
2020	$744,633	$769,715	$15,024	$-25,082
2019	$1,004,367	$934,405	$30,106	$69,962