SOUTHEAST POP ARTS & CULTURE INC

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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

CHARLES DODD

Phone

4239201362

Tax Period

2023-01-01 to 2023-12-31

SOUTHEAST POP ARTS & CULTURE INC, founded in 2014, is a small nonprofit that reported $298K in total revenue in fiscal year 2023. The organization ran a surplus of $46K, a strong 15% operating margin.

Mission

FOSTER APPRECIATION OF ASIAN AND "NERD" CULTURE AND ORGANIZE EVENTS FOR PEOPLE TO COME TOGETHER TO SHARE AND LEARN ABOUT THESE SUBJECTS.

Program Service Accomplishments

Program 1

Expenses: $251,550 Revenue: $293,866

THE ORGANIZATION FOSTERS AN APPRECIATION OF ASIAN AND "NERD" CULTURE AND ORGANIZES EVENTS FOR PEOPLE TO COME TOGETHER TO SHARE AND LEARN ABOUT THESE SUBJECTS.

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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 $0

Program Service Revenue $293,866

Investment Income $16

Other Revenue $4,374

TOTAL REVENUE $298,256

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $251,550

Other Expenses $252,729

TOTAL EXPENSES $252,729

Year-over-Year Comparison

	2023	2022	Change
Revenue	$298,256	$296,854	+0.0%
Expenses	$252,729	$323,099	-0.2%
Net Income	$45,527	$-26,245	-2.7%

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

211

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
VIRGINIA AUDINO	PRESIDENT	5.00	Officer Director	$0	$0	$0
CHARLES DODD	TREASURER/FI	5.00	Officer Director	$0	$0	$0
HOUSTON DOUGLAS	MEMBER AT LA	5.00	Director	$0	$0	$0
JACQUI PITTENGER	MEMBER AT LA	5.00	Director	$0	$0	$0
JOHN ROBBINS	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
LAUREN SALAZAR-WRIGHT	MEMBER AT LA	5.00	Director	$0	$0	$0
JOSH SPURLOCK	SECRETARY	5.00	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
2023	$298,256	$252,729	$276,232	$45,527
2022	$296,854	$323,099	$230,705	$-26,245
2021	$16,298	$7,787	$256,950	$8,511
2020	$68,238	$59,223	$248,439	$9,015
2018	$268,103	$199,118	$187,402	$68,985