SALEM AREA COMMUNITY BETTERMENT ASSOCIAT (EIN 431677891) - 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

SARAH MASSENGALE

Phone

5737298263

Tax Period

2025-01-01 to 2025-12-31

SALEM AREA COMMUNITY BETTERMENT ASSOCIAT, founded in 1994, is a small nonprofit in the Community Improvement sector that reported $145K in total revenue in fiscal year 2025. Revenue fell 64% from the prior year — a significant decline worth monitoring. Expenses of $135K left a modest 7% surplus.

Mission

ENCOURAGE ECONOMIC PROGRESS IN THE SALEM, MO AREA BY PLANNING FOR ECONOMIC AND CULTURAL GROWTH AND PROVIDING CULTURAL, HISTORICAL, RELIGIOUS AND HUMANITARIAN ACTIVITIES TO THE COMMUNITY.

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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 (2025)

Revenue Breakdown

Contributions & Grants $106,653

Program Service Revenue $38,042

Investment Income $150

Other Revenue $250

TOTAL REVENUE $145,095

Expense Breakdown

Grants Paid $1,200

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $103,172

Other Expenses $134,046

TOTAL EXPENSES $135,246

Year-over-Year Comparison

	2025	2024	Change
Revenue	$145,095	$399,440	-0.6%
Expenses	$135,246	$229,725	-0.4%
Net Income	$9,849	$169,715	-0.9%

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

N/A

Volunteers

100

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
SARAH MASSENGALE	PRESIDENT	2.00	Officer Director	$0	$0	$0
BOB GRAVELY	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
DALTON SANDERS	SECRETARY	2.00	Officer Director	$0	$0	$0
CAMERON GREENER	TREASURER	2.00	Officer Director	$0	$0	$0
TANA KETTNER	DIRECTOR	1.00	Director	$0	$0	$0
JENNA DEASON	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS HAINES	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL PRIVETT	DIRECTOR	1.00	Director	$0	$0	$0
LIZ CONDRAY	DIRECTOR	1.00	Director	$0	$0	$0
DIANE GODI	DIRECTOR	1.00	Director	$0	$0	$0
MIKE DUNN	DIRECTOR	1.00	Director	$0	$0	$0
RYAN MCCOY	DIRECTOR	1.00	Director	$0	$0	$0
SKIP DAHMS	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	$145,095	$135,246	$540,300	$9,849
2024	No data	No data	No data	No data
2023	$289,481	$291,493	$349,105	$-2,012
2022	$108,564	$113,966	$331,337	$-5,402
2021	$63,250	$42,160	$336,318	$21,090
2020	$47,124	$43,268	$315,228	$3,856
2019	$49,244	$48,986	$311,372	$258
2018	$46,734	$58,097	$311,114	$-11,363

SALEM AREA COMMUNITY BETTERMENT ASSOCIAT