JT & EJ Crumbaugh Trust (EIN 370716061) - 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

1931

Legal Domicile

Principal Officer

James Spratt

Phone

3099622311

Tax Period

2024-06-01 to 2025-05-31

JT & EJ Crumbaugh Trust, founded in 1931, is a small nonprofit that reported $236K in total revenue in fiscal year 2024. Revenue surged 157% from the prior year, signaling strong growth momentum. The organization ran a surplus of $55K, a strong 23% operating margin.

Mission

Operation of free public library for community of over 4,000 residents in LeRoy, Illinois area operating of Spiritualist Church financial assistance for food, clothing, medical expensee, and public school fees.

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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 $0

Program Service Revenue $1,150

Investment Income $19,433

Other Revenue $215,472

TOTAL REVENUE $236,055

Expense Breakdown

Grants Paid $7,170

Salaries & Benefits $73,373

Fundraising Expenses $0

Program Expenses $180,625

Other Expenses $100,082

TOTAL EXPENSES $180,625

Year-over-Year Comparison

	2024	2023	Change
Revenue	$236,055	$91,678	+1.6%
Expenses	$180,625	$170,860	+0.1%
Net Income	$55,430	$-79,182	-1.7%

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

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
James Spratt	Trustee and President	002.00	Officer Director	$0	$0	$0
Bruce Owens	Trustee and Secretary	002.00	Officer Director	$0	$0	$0
Steven M McLaughlin	Trustee	002.00	Director	$0	$0	$0
Leland Dean	Trustee	002.00	Director	$0	$0	$0
Rosemary Parker	Trustee and Treasurer	002.00	Officer 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	$236,055	$180,625	$2,673,920	$55,430
2024	$91,678	$170,860	$2,618,398	$-79,182
2023	$295,231	$145,953	$2,701,257	$149,278
2022	$290,318	$133,759	$2,551,564	$156,559
2022	$290,318	$133,759	$2,551,564	$156,559
2021	$165,730	$134,315	$2,389,181	$31,415

JT & EJ Crumbaugh Trust