DIAMOND COUNCIL OF AMERICA (EIN 431291177) - 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

1948

Legal Domicile

Principal Officer

TERRY W CHANDLER

Phone

6466585814

Tax Period

2023-01-01 to 2023-12-31

DIAMOND COUNCIL OF AMERICA, founded in 1948, is a small nonprofit in the Community Improvement sector that reported $547K in total revenue in fiscal year 2023. Expenses of $489K left a modest 11% surplus.

Mission

EDUCATE ITS MEMBERS, THEIR EMPLOYEES, SUPPLIERS & GENERAL PUBLIC ABOUT DIAMONDS & FINE JEWELRY.

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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 $4,322

Program Service Revenue $122,595

Investment Income $4,987

Other Revenue $415,072

TOTAL REVENUE $546,976

Expense Breakdown

Grants Paid $0

Salaries & Benefits $175,466

Fundraising Expenses $0

Program Expenses $190,960

Other Expenses $313,205

TOTAL EXPENSES $488,671

Year-over-Year Comparison

	2023	2022	Change
Revenue	$546,976	$521,163	+0.0%
Expenses	$488,671	$473,280	+0.0%
Net Income	$58,305	$47,883	+0.2%

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

$754,182

Total Directors

$653,276

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHUCK KUBA	CHAIRMAN	4.00	Officer Director	$0	$0	$0
DAVID BONAPARTE	VICE CHAIRMAN	4.00	Officer Director	$0	$89,278	$653,276
BILL LUTH	VICE CHAIRMAN	4.00	Officer Director	$0	$0	$0
DAN CASANOVA	SECRETARY/TREASURER	4.00	Officer Director	$0	$0	$0
STEVEN VELASQUEZ	PAST CHAIRMAN	4.00	Officer Director	$0	$0	$0
KATE PETERSON	DIRECTOR	4.00	Director	$0	$0	$0
BUD FLUTY	DIRECTOR	4.00	Director	$0	$0	$0
JENNIFER HAMMOND	DIRECTOR	4.00	Director	$0	$0	$0
JULIE KEENEY	DIRECTOR	4.00	Director	$0	$0	$0
TERRY W CHANDLER	PRESIDENT & CEO	40.00	Officer	$90,803	$10,103	$100,906

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	No data	No data	No data	No data
2023	$546,976	$488,671	$545,889	$58,305
2022	$521,163	$473,280	$456,213	$47,883
2021	$517,940	$459,001	$480,361	$58,939
2020	$458,959	$701,943	$402,442	$-242,984
2019	$565,668	$758,081	$769,305	$-192,413
2018	$690,581	$889,925	$904,464	$-199,344

DIAMOND COUNCIL OF AMERICA