DECORAH COMM SCHOOL DIST FOUNDATION (EIN 421406172) - 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

1994

Legal Domicile

Principal Officer

BRYAN PANOS

Phone

5633824208

Tax Period

2024-07-01 to 2025-06-30

DECORAH COMM SCHOOL DIST FOUNDATION, founded in 1994, is a small nonprofit that reported $876K in total revenue in fiscal year 2024. Revenue surged 217% from the prior year, signaling strong growth momentum. The organization ran a surplus of $684K, a strong 78% operating margin.

Mission

TO PROMOTE EDUCATION BY PROVIDING SCHOLARSHIPS TO STUDENTS

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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 $735,081

Program Service Revenue $0

Investment Income $140,688

Other Revenue $0

TOTAL REVENUE $875,769

Expense Breakdown

Grants Paid $166,787

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $171,054

Other Expenses $24,624

TOTAL EXPENSES $191,411

Year-over-Year Comparison

	2024	2023	Change
Revenue	$875,769	$275,968	+2.2%
Expenses	$191,411	$169,491	+0.1%
Net Income	$684,358	$106,477	+5.4%

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

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
COURTNEY BENTLEY	DIRECTOR	1.00	Director	$0	$0	$0
HEATHER COTE	DIRECTOR	1.00	Director	$0	$0	$0
AMANDA HUINKER	DIRECTOR	1.00	Director	$0	$0	$0
HEIDI LUDEKING	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS MICULINICH	DIRECTOR	1.00	Director	$0	$0	$0
JANA EVELSIZER OLSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
BRYAN PANOS	TREASURER	1.00	Officer Director	$0	$0	$0
CAROLE SAND	DIRECTOR	1.00	Director	$0	$0	$0
MIRIAM SKRADE	DIRECTOR	1.00	Director	$0	$0	$0
SARA THOMAS	SECRETARY	1.00	Officer Director	$0	$0	$0
JOHN VOGEL	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ANDREW WOOD	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	$875,769	$191,411	$3,155,539	$684,358
2024	$275,968	$169,491	$2,339,407	$106,477
2023	$309,367	$187,930	$2,081,146	$121,437
2022	$205,650	$182,352	$1,779,785	$23,298
2021	$376,618	$152,962	$2,021,465	$223,656
2020	$154,479	$152,605	$1,649,354	$1,874
2019	$200,393	$163,615	$1,585,535	$36,778

DECORAH COMM SCHOOL DIST FOUNDATION