Elmer L Smith Scholarship School Trust (EIN 426485539) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1992

Legal Domicile

Phone

7126593411

Tax Period

2024-01-01 to 2024-12-31

Elmer L Smith Scholarship School Trust, founded in 1992, is a micro nonprofit in the Education sector that reported $70K in total revenue in fiscal year 2024. Revenue surged 139% from the prior year, signaling strong growth momentum. The organization ran a surplus of $21K, a strong 31% operating margin.

Mission

Education & Scholarships

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $69,910

Other Revenue $0

TOTAL REVENUE $69,910

Expense Breakdown

Grants Paid $38,630

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $38,630

Other Expenses $9,889

TOTAL EXPENSES $48,519

Year-over-Year Comparison

	2024	2023	Change
Revenue	$69,910	$29,243	+1.4%
Expenses	$48,519	$49,979	0.0%
Net Income	$21,391	$-20,736	-2.0%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

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
Andy Thielen	Trustee	2.00	Director	$0	$0	$0
Michael Schulze	Trustee	2.00	Director	$0	$0	$0
Brandon Squibb	Trustee	2.00	Director	$0	$0	$0
Todd Koehler	Trustee	2.00	Director	$0	$0	$0
Tyler Rohrbeck	Trustee	2.00	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
2024	$69,910	$48,519	$1,237,487	$21,391
2023	$29,243	$49,979	$1,233,627	$-20,736
2022	$21,433	$30,997	$1,185,458	$-9,564
2021	$92,628	$51,974	$1,341,478	$40,654
2020	$55,841	$43,759	$1,311,537	$12,082
2019	$76,187	$53,980	$1,269,308	$22,207
2018	$54,274	$52,250	$1,181,130	$2,024

Elmer L Smith Scholarship School Trust