SMOKY MOUNTAIN DREAM CENTER (EIN 474999200) - 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

2016

Legal Domicile

Principal Officer

JODI POVEC

Phone

3155259634

Tax Period

2025-01-01 to 2025-12-31

SMOKY MOUNTAIN DREAM CENTER, founded in 2016, is a micro nonprofit in the Crime & Legal sector that reported $51K in total revenue in fiscal year 2025. Revenue fell 92% from the prior year — a significant decline worth monitoring. Expenses of $118K exceeded revenue, resulting in a 132% operating deficit.

Mission

ASSISTANCE FOR WOMEN WHO HAVE FACED INCARCERATION, POVERTY AND ABUSE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $31,851

Program Service Revenue $0

Investment Income $19,174

Other Revenue $0

TOTAL REVENUE $51,025

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,219

Fundraising Expenses $0

Program Expenses $9,751

Other Expenses $40,081

TOTAL EXPENSES $118,300

Year-over-Year Comparison

	2025	2024	Change
Revenue	$51,025	$636,476	-0.9%
Expenses	$118,300	$255,349	-0.5%
Net Income	$-67,275	$381,127	-1.2%

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

Volunteers

250

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

$39,795

Total Directors

$39,795

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENT SHOCKEY JR	SECRETARY	1.00	Officer Director	$0	$0	$0
HEATHER JONES	PRESIDENT	1.00	Officer Director	$0	$0	$0
JODI POVEC	EXECUTIVE DIRECTOR	20.00	Officer Director	$39,795	$0	$39,795
DR SARAH PENNINGTON	MEMBER	1.00	Director	$0	$0	$0
JACQUELINE SALEEM	MEMBER	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	$51,025	$118,300	$832,875	$-67,275
2024	$636,476	$255,349	$900,150	$381,127
2023	$164,482	$202,161	$519,023	$-37,679
2022	$233,344	$146,549	$556,702	$86,795
2021	$235,445	$199,300	$469,907	$36,145
2020	$238,206	$141,750	$433,752	$96,456

SMOKY MOUNTAIN DREAM CENTER