MARION COMMUNITY SCHOOL OF THE ARTS (EIN 351956785) - 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

1994

Legal Domicile

Principal Officer

STEPHENSON GIBSON

Phone

7656626263

Tax Period

2024-07-01 to 2025-06-30

MARION COMMUNITY SCHOOL OF THE ARTS, founded in 1994, is a small nonprofit in the Arts, Culture & Humanities sector that reported $452K in total revenue in fiscal year 2024. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $654K exceeded revenue, resulting in a 45% operating deficit.

Mission

TO PROVIDE INSTRUCTION AND SPECIAL PROGRAMMING IN THE ARTS FOR ALL TALENT LEVELS

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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 (2024)

Revenue Breakdown

Contributions & Grants $110,187

Program Service Revenue $278,430

Investment Income $2,726

Other Revenue $60,627

TOTAL REVENUE $451,970

Expense Breakdown

Grants Paid $0

Salaries & Benefits $377,531

Fundraising Expenses $34,271

Program Expenses $531,858

Other Expenses $276,235

TOTAL EXPENSES $653,766

Year-over-Year Comparison

	2024	2023	Change
Revenue	$451,970	$1,017,465	-0.6%
Expenses	$653,766	$580,137	+0.1%
Net Income	$-201,796	$437,328	-1.5%

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

150

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

$59,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHELLY INSKEEP	EXECUTIVE DI	1.00	Officer	$59,200	$0	$59,200
CHRISTINA CHANDLER	DIRECTOR	N/A	Director	$0	$0	$0
GLEN DEVITT	DIRECTOR	N/A	Director	$0	$0	$0
STEPHENSON GIBSON	PRESIDENT	N/A	Director	$0	$0	$0
ELIZABETH GUTIERREZ	TREASURER	N/A	Director	$0	$0	$0
STEPHANIE LOCKWOOD	DIRECTOR	N/A	Director	$0	$0	$0
JIM MILLS	DIRECTOR	N/A	Director	$0	$0	$0
MALLIE REEDER	VICE PRESIDE	N/A	Director	$0	$0	$0
DAVE SINGER	DIRECTOR	N/A	Director	$0	$0	$0
MICHELLE SMITH	DIRECTOR	N/A	Director	$0	$0	$0
REBECCA WEILAND	SECRETARY	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	$451,970	$653,766	$642,296	$-201,796
2024	No data	No data	No data	No data
2023	$407,220	$500,669	$406,695	$-93,449
2022	$661,418	$498,515	$504,058	$162,903
2021	$543,431	$473,896	$384,668	$69,535
2020	$412,553	$431,813	$315,448	$-19,260
2019	$663,811	$651,376	$323,277	$12,435

MARION COMMUNITY SCHOOL OF THE ARTS