JAMES R ELDER TRUST 1020000597 (EIN 376038054) - 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

1944

Legal Domicile

Phone

2173654800

Tax Period

2024-01-01 to 2024-12-31

JAMES R ELDER TRUST 1020000597, founded in 1944, is a small nonprofit that reported $111K in total revenue in fiscal year 2024. Revenue decreased 20% compared to the prior year. Expenses of $137K exceeded revenue, resulting in a 23% operating deficit.

Mission

Trust established under will of James Elder, distributes all income to Cunningham Childrens Home, a charitable organization that benefits needy children.

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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 $0

Investment Income $1,310

Other Revenue $109,475

TOTAL REVENUE $110,785

Expense Breakdown

Grants Paid $128,500

Salaries & Benefits $423

Fundraising Expenses $0

Program Expenses $128,500

Other Expenses $7,590

TOTAL EXPENSES $136,513

Year-over-Year Comparison

	2024	2023	Change
Revenue	$110,785	$137,910	-0.2%
Expenses	$136,513	$152,292	-0.1%
Net Income	$-25,728	$-14,382	+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

N/A

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
N/A	Trustee	1.0		$423	$0	$423

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
2024	$110,785	$136,513	$173,530	$-25,728
2023	$137,910	$152,292	$199,202	$-14,382
2022	$169,759	$173,789	$213,575	$-4,030
2021	$155,227	$127,839	$217,671	$27,388
2020	$105,271	$58,655	$190,173	$46,616

JAMES R ELDER TRUST 1020000597