HIGHLAND CITY FOUNDATION (EIN 461513545) - 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

2012

Legal Domicile

Principal Officer

SCOTT L SMITH

Phone

8013601214

Tax Period

2024-01-01 to 2024-12-31

HIGHLAND CITY FOUNDATION, founded in 2012, is a small nonprofit in the Environment sector that reported $291K in total revenue in fiscal year 2024. Revenue fell 45% from the prior year — a significant decline worth monitoring.

Mission

ENHANCE THE LIVES AND WELL BEING OF THE CITIZENS OF THE CITY OF HIGHLAND, UTAH BY REDUCING THE BURDENS OF GOVERNMENT.

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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 (2024)

Revenue Breakdown

Contributions & Grants $291,377

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $291,377

Expense Breakdown

Grants Paid $310,719

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $310,719

Other Expenses $203

TOTAL EXPENSES $310,922

Year-over-Year Comparison

	2024	2023	Change
Revenue	$291,377	$526,304	-0.4%
Expenses	$310,922	$513,701	-0.4%
Net Income	$-19,545	$12,603	-2.6%

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
SCOTT L SMITH	PRESIDENT/DIRECTOR	004.00	Officer Director	$0	$0	$0
ROGER DIXON	VP/DIRECTOR	002.00	Officer Director	$0	$0	$0
DENISE NYDEGGER	SECRETARY/DIRECTOR	002.00	Officer Director	$0	$0	$0
ED DENNIS	TREASURER/DIRECTOR	004.00	Officer Director	$0	$0	$0
KELLY SOBOTKA	DIRECTOR	002.00	Officer 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	No data	No data	No data	No data
2024	$291,377	$310,922	$1,036	$-19,545
2023	$526,304	$513,701	$20,581	$12,603

HIGHLAND CITY FOUNDATION