Council Grove Area Foundation (EIN 481222277) - 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

1999

Legal Domicile

Principal Officer

Joe Buchanan

Phone

6207677167

Tax Period

2024-01-01 to 2024-12-31

Council Grove Area Foundation, founded in 1999, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $383K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $69K, a strong 18% operating margin.

Mission

To serve Council Grove and the surrounding areas by creating an endowment dedicated to enriching the quality of life for present and future generations.

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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 (2024)

Revenue Breakdown

Contributions & Grants $297,720

Program Service Revenue $0

Investment Income $85,635

Other Revenue $0

TOTAL REVENUE $383,355

Expense Breakdown

Grants Paid $280,027

Salaries & Benefits $24,680

Fundraising Expenses $0

Program Expenses $280,027

Other Expenses $10,009

TOTAL EXPENSES $314,716

Year-over-Year Comparison

	2024	2023	Change
Revenue	$383,355	$533,253	-0.3%
Expenses	$314,716	$155,551	+1.0%
Net Income	$68,639	$377,702	-0.8%

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

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
Joe Buchanan	President	0.25	Officer Director	$0	$0	$0
Amy Oleen-Naaf	Vice President	0.25	Officer Director	$0	$0	$0
Cindy Jensen	Treasurer	0.25	Officer Director	$0	$0	$0
Ashley Iverson	Board member	0.25	Director	$0	$0	$0
Marty White	Board member	0.25	Director	$0	$0	$0
Kelly McDiffett	Board member	0.25	Director	$0	$0	$0
Marci McNeal	Board member	0.25	Director	$0	$0	$0
Mary Lawrenz	Board member	0.25	Director	$0	$0	$0
Dave Kirk	Board member	0.25	Director	$0	$0	$0
Kevin Leeper	Board member	0.25	Director	$0	$0	$0
Nicky Tiffany	Board member	0.25	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
2024	$383,355	$314,716	$1,953,366	$68,639
2023	$533,253	$155,551	$1,884,726	$377,702
2022	$54,867	$114,090	$1,507,024	$-59,223
2021	$192,194	$193,008	$1,566,247	$-814
2020	$115,778	$54,046	$1,567,061	$61,732
2019	$212,600	$97,196	$1,505,329	$115,404
2018	$99,540	$133,079	$1,389,925	$-33,539

Council Grove Area Foundation