WEST LIBERTY COMM SCHOOL FOUNDATION (EIN 421381579) - 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

1992

Legal Domicile

Principal Officer

PRISCILLA HAESSIG

Phone

3196272377

Tax Period

2024-01-01 to 2024-12-31

WEST LIBERTY COMM SCHOOL FOUNDATION, founded in 1992, is a small nonprofit in the Education sector that reported $246K in total revenue in fiscal year 2024. Revenue fell 75% from the prior year — a significant decline worth monitoring. Expenses of $524K exceeded revenue, resulting in a 114% operating deficit.

Mission

SUPPORT WEST LIBERTY COMMUNITY SCHOOL DISTRICT AND ITS PROGRAMS

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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 $129,860

Program Service Revenue $0

Investment Income $115,658

Other Revenue $0

TOTAL REVENUE $245,518

Expense Breakdown

Grants Paid $523,752

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $524,452

Other Expenses $700

TOTAL EXPENSES $524,452

Year-over-Year Comparison

	2024	2023	Change
Revenue	$245,518	$997,387	-0.8%
Expenses	$524,452	$893,572	-0.4%
Net Income	$-278,934	$103,815	-3.7%

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

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
VINCE OTTAWAY	MEMBER	N/A	Director	$0	$0	$0
MARIA NEWTON	MEMBER	N/A	Director	$0	$0	$0
BECKY VARGAS	MEMBER	N/A	Director	$0	$0	$0
CHRIS MARTIN	MEMBER	N/A	Director	$0	$0	$0
LYNNE SASMAZER	MEMBER	N/A	Director	$0	$0	$0
ED MORENO	MEMBER	N/A	Director	$0	$0	$0
PRISCILLA HAESSIG	PRESIDENT	001.00	Officer	$0	$0	$0
VIRGINIA MIEHE	VICE PRESIDENT	N/A	Officer	$0	$0	$0
CARMELA LECHUGA	SECR/TREAS	001.00	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	$245,518	$524,452	$1,362,286	$-278,934
2023	$997,387	$893,572	$1,641,220	$103,815
2022	$145,933	$143,046	$1,537,405	$2,887
2021	$146,883	$101,099	$1,534,518	$45,784
2020	$194,366	$202,012	$1,488,734	$-7,646
2019	$734,835	$143,464	$1,496,380	$591,371
2018	$66,813	$89,922	$905,009	$-23,109

WEST LIBERTY COMM SCHOOL FOUNDATION