STATE COLLEGE DEVELOPMENT ASSOCIATION (EIN 460235119) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1930

Legal Domicile

Principal Officer

KEVIN TETZLAFF

Phone

6056962034

Tax Period

2025-01-01 to 2025-12-31

STATE COLLEGE DEVELOPMENT ASSOCIATION, founded in 1930, is a micro nonprofit that reported $20K in total revenue in fiscal year 2020. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $26K exceeded revenue, resulting in a 33% operating deficit.

Mission

THE PURPOSE OF THIS CORPORATION SHALL BE TO PROMOTE IN EVERY LEGITIMATE MANNER THE EDUCATIONAL INTERESTS OF SO. DAK. STATE COLLEGE OF AGRICULTURE AND MECHANIC ARTS, TO ASSIST IN DEVELOPING

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $49

Other Revenue $23,191

TOTAL REVENUE $23,240

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $26,147

TOTAL EXPENSES $26,147

Year-over-Year Comparison

	2025	2024	Change
Revenue	$23,240	$22,556	+0.0%
Expenses	$26,147	$26,146	+0.0%
Net Income	$-2,907	$-3,590	-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

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
JAMES HEGG	PRESIDENT	1.00	Director	$0	$0	$0
RICHARD HELSPER	VICE PRES	1.00	Director	$0	$0	$0
WESLEY TSCHETTER	SECRETARY	5.00	Director	$0	$0	$0
KEVIN TETZLAFF	TREASURER	5.00	Director	$0	$0	$0
DAVID CHICOINE	DIRECTOR	1.00	Director	$0	$0	$0
BARRY DUNN	DIRECTOR	1.00	Director	$0	$0	$0
PAUL MORIARTY	DIRECTOR	1.00	Director	$0	$0	$0
DAVID STENBERG	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	$23,240	$26,147	$583,801	$-2,907
2024	$22,556	$26,146	$598,834	$-3,590
2023	$28,029	$26,274	$608,836	$1,755
2022	$27,407	$26,422	$620,039	$985
2021	$26,199	$26,422	$631,521	$-223
2020	$19,910	$26,411	$643,822	$-6,501

STATE COLLEGE DEVELOPMENT ASSOCIATION