SMART POLICY WORKS (EIN 364042562) - 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

1966

Legal Domicile

Principal Officer

BARBARA OTTO

Phone

3125435367

Tax Period

2019-01-01 to 2019-12-31

SMART POLICY WORKS, founded in 1966, is a small nonprofit that reported $960K in total revenue in fiscal year 2019. Revenue fell 47% from the prior year — a significant decline worth monitoring. Expenses of $1.4M exceeded revenue, resulting in a 45% operating deficit.

Mission

TO ELIMINATE THE SOCIAL, ECONOMIC AND STRUCTURAL BARRIERS TO HEALTH CARE AND WELL-BEING.

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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 (2019)

Revenue Breakdown

Contributions & Grants $543,232

Program Service Revenue $298,330

Investment Income $48,568

Other Revenue $69,789

TOTAL REVENUE $959,919

Expense Breakdown

Grants Paid $0

Salaries & Benefits $706,460

Fundraising Expenses $83,529

Program Expenses $1,146,824

Other Expenses $684,029

TOTAL EXPENSES $1,390,489

Year-over-Year Comparison

	2019	2018	Change
Revenue	$959,919	$1,805,219	-0.5%
Expenses	$1,390,489	$1,592,444	-0.1%
Net Income	$-430,570	$212,775	-3.0%

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

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

$149,054

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR TERESA GARATE	PRESIDENT/CHAIR	0.40	Officer Director	$0	$0	$0
FIL GUIPOCO	VICE PRESIDENT/SECRETARY	0.40	Officer Director	$0	$0	$0
DAVID REED	TREASURER	0.40	Officer Director	$0	$0	$0
ADITYA BURMAN	DIRECTOR	0.40	Director	$0	$0	$0
DEILA DAVIS	DIRECTOR	0.40	Director	$0	$0	$0
GILBERT LICHSTEIN	DIRECTOR	0.40	Director	$0	$0	$0
DAVID RIESER	DIRECTOR	0.40	Director	$0	$0	$0
KIMBERLY WALZ	DIRECTOR	0.40	Director	$0	$0	$0
SODIQA WILLIAMS	DIRECTOR	0.40	Director	$0	$0	$0
LINDA BATHGATE	DIRECTOR	0.40	Director	$0	$0	$0
BARBARA OTTO	CEO	40.00	Officer	$121,780	$27,274	$149,054

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
2019	$959,919	$1,390,489	$623,440	$-430,570

SMART POLICY WORKS