BY DEGREES FOUNDATION (EIN 421338832) - 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

1989

Legal Domicile

Principal Officer

EMILY WESTERGAARD

Phone

5156508230

Tax Period

2024-07-01 to 2025-06-30

BY DEGREES FOUNDATION, founded in 1989, is a small nonprofit that reported $847K in total revenue in fiscal year 2024. Expenses of $978K exceeded revenue, resulting in a 15% operating deficit.

Mission

EMPOWER CHILDREN FROM LOW-INCOME COMMUNITIES TO REACH THEIR EDUCATIONAL GOALS.

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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 $864,285

Program Service Revenue $0

Investment Income $0

Other Revenue $-17,274

TOTAL REVENUE $847,011

Expense Breakdown

Grants Paid $98,713

Salaries & Benefits $717,339

Fundraising Expenses $182,752

Program Expenses $601,932

Other Expenses $161,722

TOTAL EXPENSES $977,774

Year-over-Year Comparison

	2024	2023	Change
Revenue	$847,011	$879,005	0.0%
Expenses	$977,774	$882,052	+0.1%
Net Income	$-130,763	$-3,047	+41.9%

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

$124,194

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EMILY WESTERGAARD	CHIEF EXECUTIVE OFFICER	45.00	Officer	$118,318	$5,876	$124,194
BRYAN O'NEILL	PRESIDENT	1.00	Officer Director	$0	$0	$0
CAROLYN REDDICK	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JUSTIN GREENWOOD	TREASURER	1.00	Officer Director	$0	$0	$0
MEGAN MORTIER	SECRETARY	1.00	Officer Director	$0	$0	$0
ANNIE BRANDT	DIRECTOR	1.00	Director	$0	$0	$0
TARA DEERING-HANSEN	DIRECTOR	1.00	Director	$0	$0	$0
ROD JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
KEN MCCULLUM	FORMER	1.00	Director	$0	$0	$0
JOAN MIDDLETON	DIRECTOR	1.00	Director	$0	$0	$0
EVERETT MILES	DIRECTOR	1.00	Director	$0	$0	$0
MATT MOORE	DIRECTOR	1.00	Director	$0	$0	$0
MARY KATHERINE NELSON	DIRECTOR	1.00	Director	$0	$0	$0
NATALIE NGUYEN	FORMER	1.00	Director	$0	$0	$0
CRAIG OWENS	DIRECTOR	1.00	Director	$0	$0	$0
DERRICK PRINE	DIRECTOR	1.00	Director	$0	$0	$0
LAUREN RASMUSSEN	DIRECTOR	1.00	Director	$0	$0	$0
MONDALE SMITH	DIRECTOR	1.00	Director	$0	$0	$0
SABRINA ZENOR	DIRECTOR	1.00	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	$847,011	$977,774	$290,430	$-130,763
2024	$879,005	$882,052	$421,193	$-3,047
2023	$767,843	$720,498	$424,240	$47,345
2022	$547,044	$607,665	$376,895	$-60,621
2021	$659,472	$640,676	$437,516	$18,796
2020	$611,118	$627,705	$418,720	$-16,587

BY DEGREES FOUNDATION