ET CETERA SHOP OF LIBERAL 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

1988

Legal Domicile

Principal Officer

Lillian Quiring

Tax Period

2021-01-01 to 2021-12-31

ET CETERA SHOP OF LIBERAL INC, founded in 1988, is a small nonprofit that reported $409K in total revenue in fiscal year 2021. Revenue surged 26% from the prior year, signaling strong growth momentum. Expenses of $391K left a modest 4% surplus.

Mission

The primary exempt purpose of the corporation is support the world-wide relief and development programs of the Mennonite Central Committee (MCC), the relief service arem of the Mennonite and Brethren in Christ churches.

Program Service Accomplishments

Program 1

Expenses: $60,000

The corporation contributed excess donated items which are then sold and the funds used by the Mennonite Central Committee.

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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 (2021)

Revenue Breakdown

Contributions & Grants $408,528

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $408,528

Expense Breakdown

Grants Paid $60,000

Salaries & Benefits $235,329

Fundraising Expenses $0

Program Expenses $60,000

Other Expenses $95,325

TOTAL EXPENSES $390,654

Year-over-Year Comparison

	2021	2020	Change
Revenue	$408,528	$324,833	+0.3%
Expenses	$390,654	$336,032	+0.2%
Net Income	$17,874	$-11,199	-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

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
Florence Regier	BOARD MEMBER	1.00	Director	$0	$0	$0
DeAnna Farmer	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
Lillian Quiring	PRESIDENT	20.00	Officer Director	$0	$0	$0
Naomi Plett	SECRETARYTREASURER	3.00	Officer	$0	$0	$0
Kendi Rine	MANAGER	40.00	Key Emp	$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
2021	$408,528	$390,654	No data	$17,874
2020	$324,833	$336,032	$647,915	$-11,199
2019	$349,598	$336,392	$659,328	$13,206
2018	$351,213	$317,861	$649,788	$33,352