OLDHAM COUNTY COMMUNITY SCHOLARSHIP

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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

2013

Legal Domicile

Principal Officer

ANGELA GARDINER

Phone

5022415656

Tax Period

2023-01-01 to 2023-12-31

OLDHAM COUNTY COMMUNITY SCHOLARSHIP, founded in 2013, is a small nonprofit in the Education sector that reported $188K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year. The organization ran a surplus of $39K, a strong 21% operating margin.

Mission

OLDHAM COUNTY COMMUNITY SCHOLARSHIPS WAS INCORPORATED IN AUGUST 2013 FOR THE PURPOSE OF PROVIDING COLLEGE SCHOLARSHIPS TO STUDENTS RESIDING IN OLDHAM COUNTY, KENTUCKY.

Program Service Accomplishments

Program 1

Expenses: $149,127

RAISED FUNDS FOR CREATION OF COLLEGE SCHOLARSHIPS FOR OLDHAM COUNTY STUDENTS AND DISTRIBUTED THE FUNDS TO THE STUDENTS AFTER COMPLETION OF A SELECTION PROCESS.

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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 $188,209

Program Service Revenue $0

Investment Income $6

Other Revenue $0

TOTAL REVENUE $188,215

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $149,127

Other Expenses $149,127

TOTAL EXPENSES $149,127

Year-over-Year Comparison

	2023	2022	Change
Revenue	$188,215	$225,716	-0.2%
Expenses	$149,127	$143,830	+0.0%
Net Income	$39,088	$81,886	-0.5%

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
SANDY CHASTAIN-BROUGH	TREASURER	N/A	Officer	$0	$0	$0
ANGELA GARDINER	PRESIDENT	N/A	Officer	$0	$0	$0
LAURA STOESS	SECRETARY	N/A	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
2024	No data	No data	No data	No data
2023	$188,215	$149,127	$179,471	$39,088
2022	$225,716	$143,830	$140,383	$81,886
2021	$153,512	$147,174	$58,497	$6,338