Opportunity Scholarship Fund (EIN 464511347) - 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

2014

Legal Domicile

Principal Officer

Sarah Guardiola

Phone

9188772710

Tax Period

2023-01-01 to 2023-12-31

Opportunity Scholarship Fund, founded in 2014, is a community nonprofit in the Education sector that reported $5.3M in total revenue in fiscal year 2023. Expenses of $5.1M left a modest 3% surplus.

Mission

The Opportunity Scholarship Fund is a scholarship granting organization that provides scholarships to Oklahoma prek-12 students to attend accredited private schools in our state. Once a student has received a scholarship, that student and his or her siblings remain eligible until high school graduation or age 21, whichever is first.

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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 $4,580,414

Program Service Revenue $516,007

Investment Income $156,710

Other Revenue $665

TOTAL REVENUE $5,253,796

Expense Breakdown

Grants Paid $4,580,414

Salaries & Benefits $0

Fundraising Expenses $173,802

Program Expenses $4,748,992

Other Expenses $501,154

TOTAL EXPENSES $5,081,568

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,253,796	$5,332,646	0.0%
Expenses	$5,081,568	$5,396,933	-0.1%
Net Income	$172,228	$-64,287	-3.7%

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
Holly Gerard	Chair	5.00	Officer Director	$0	$0	$0
Mike Lapolla	Vice Chair	5.00	Officer Director	$0	$0	$0
Chris Miller	Secretary	5.00	Officer Director	$0	$0	$0
Charlie Daniels	Director	1.00	Director	$0	$0	$0
Erin Howard-Hagan	Director	1.00	Director	$0	$0	$0
Brittoni Lantz	Director	1.00	Director	$0	$0	$0
Mike Mazzei	Director	1.00	Director	$0	$0	$0
Hopper Smith	Director	1.00	Director	$0	$0	$0
Todd Kolczun	Director	1.00	Director	$0	$0	$0
Dan Newberry	Director	1.00	Director	$0	$0	$0
James Reed	Treasurer	5.00	Officer Director	$0	$0	$0
Brandon Dutcher	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
2023	$5,253,796	$5,081,568	$8,105,836	$172,228
2022	$5,332,646	$5,396,933	$4,689,615	$-64,287
2021	$3,830,206	$3,243,330	$5,174,750	$586,876
2020	$3,335,834	$3,364,192	$4,587,828	$-28,358
2019	$3,669,942	$4,421,111	$4,621,192	$-751,169
2018	$4,140,298	$4,064,524	$5,372,361	$75,774

Opportunity Scholarship Fund