SPIRIT OF BLUE FOUNDATION (EIN 452685219) - 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

2011

Legal Domicile

Principal Officer

RYAN T SMITH

Phone

5856629032

Tax Period

2025-01-01 to 2025-12-31

SPIRIT OF BLUE FOUNDATION, founded in 2011, is a small nonprofit in the Housing & Shelter sector that reported $223K in total revenue in fiscal year 2025. The organization ran a surplus of $35K, a strong 16% operating margin.

Mission

SPIRIT OF BLUE IS DEDICATED TO THE ENHANCEMENT OF OFFICER SAFETY THROUGHOUT THE LAW ENFORCEMENT COMMUNITY BY FULFILLING UNFUNDED SAFETY EQUIPMENT AND TRAINING NEEDS.

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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 $223,019

Program Service Revenue $0

Investment Income $8

Other Revenue $0

TOTAL REVENUE $223,027

Expense Breakdown

Grants Paid $101,748

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $188,257

Other Expenses $86,509

TOTAL EXPENSES $188,257

Year-over-Year Comparison

	2025	2024	Change
Revenue	$223,027	$229,619	0.0%
Expenses	$188,257	$226,501	-0.2%
Net Income	$34,770	$3,118	+10.2%

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

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
RYAN T SMITH	EXECUTIVE DIRECTOR	20.00	Officer	$0	$0	$0
DALE STOCKTON	CHAIRMAN	5.00	Officer	$0	$0	$0
BRANDA TIFFANY	VICE CHAIRMAN	2.00	Officer	$0	$0	$0
FRANK CAPPO	TREASURER	2.00	Officer	$0	$0	$0
MATTHEW PRUITT	BOARD MEMBER	2.00	Officer	$0	$0	$0
TODD PAROLA	BOARD MEMBER	2.00	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
2025	$223,027	$188,257	$82,908	$34,770
2024	$229,619	$226,501	$48,138	$3,118

SPIRIT OF BLUE FOUNDATION