CONGREGATIONAL SUMMER ASSEMBLY (EIN 381717198) - 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

RODES SWETLAND JENNIFER

Phone

2313524751

Tax Period

2023-10-01 to 2024-09-30

CONGREGATIONAL SUMMER ASSEMBLY, founded in 1931, is a small nonprofit that reported $598K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $102K, a strong 17% operating margin.

Mission

RELIGIOUS AND RECREATIONAL ACTIVITIES. RELIGIOUS ACTIVITIES INCLUDE CHURCH SERVICES, MUSIC, SUNDAY SCHOOL CLASSES, BIBLE STUDY AND OTHER RELATED ACTIVITIES. RECREATIONAL ACTIVITIES INCLUDE WATERFRONT LESSONS, TENNIS LESSONS, SOFTBALL, SOCCER, VOLLEYBALL, OPERETTAS AND OTHER RECREATIONAL ACTIVITIES.

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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 $49,834

Program Service Revenue $512,417

Investment Income $25,620

Other Revenue $10,571

TOTAL REVENUE $598,442

Expense Breakdown

Grants Paid $4,000

Salaries & Benefits $197,858

Fundraising Expenses $0

Program Expenses $193,077

Other Expenses $294,784

TOTAL EXPENSES $496,642

Year-over-Year Comparison

	2023	2022	Change
Revenue	$598,442	$492,093	+0.2%
Expenses	$496,642	$477,842	+0.0%
Net Income	$101,800	$14,251	+6.1%

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

500

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

$41,184

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SOMERO AMY	MANAGING DIR	10.00	Officer	$41,184	$0	$41,184
GAFFNEY ANDREW	TRUSTEE	1.00	Director	$0	$0	$0
FISK BILL	TRUSTEE	1.00	Director	$0	$0	$0
DOW CHRIS	TRUSTEE	1.00	Director	$0	$0	$0
STURGIS CHRIS	TRUSTEE	1.00	Director	$0	$0	$0
ALLBRIGHT DEBBIE	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
ALLRED EDWARD	PAST PRESIDE	2.00	Director	$0	$0	$0
LEETE JONI	TRUSTEE	1.00	Director	$0	$0	$0
KNIGHT JOSHUA	TRUSTEE	1.00	Director	$0	$0	$0
KNOTT JULIE	TRUSTEE	1.00	Director	$0	$0	$0
SPITZER LORRY	TRUSTEE	1.00	Director	$0	$0	$0
MOORE MARTHA	TRUSTEE	1.00	Director	$0	$0	$0
ELRICK MERRY	TRUSTEE	1.00	Director	$0	$0	$0
LODES MIKE	TRUSTEE	1.00	Director	$0	$0	$0
DUTTON SALLY	TRUSTEE	1.00	Director	$0	$0	$0
RATNER SUSIE	TRUSTEE	1.00	Director	$0	$0	$0
DAWLEY GARY	TREASURER	3.00	Officer	$0	$0	$0
RODES SWETLAND JENNIFER	PRESIDENT	3.00	Officer	$0	$0	$0
KOCKAYA TAMMY	SECRETARY	3.00	Officer	$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
2024	$598,442	$496,642	$1,271,547	$101,800
2023	$492,093	$477,842	$1,043,725	$14,251
2022	$437,893	$415,321	$986,663	$22,572
2021	$367,985	$290,947	$1,034,204	$77,038
2020	$262,220	$199,276	$859,209	$62,944
2019	$308,002	$325,690	$791,702	$-17,688
2019	$308,002	$325,690	$791,702	$-17,688
2018	$326,317	$279,946	$804,627	$46,371

CONGREGATIONAL SUMMER ASSEMBLY