FOCAL POINT CORPORATION (EIN 510172333) - 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

1975

Legal Domicile

Principal Officer

JIM NELSON

Phone

3143284810

Tax Period

2024-06-01 to 2025-05-31

FOCAL POINT CORPORATION, founded in 1975, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $270K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $245K left a modest 9% surplus.

Mission

TO EDUCATE THE PUBLIC ABOUT FOLK MUSIC THROUGH EDUCATIONAL PROGRAMS AND CONCERTS.

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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 $92,248

Program Service Revenue $177,685

Investment Income $197

Other Revenue $0

TOTAL REVENUE $270,130

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,922

Fundraising Expenses $0

Program Expenses $220,501

Other Expenses $240,728

TOTAL EXPENSES $244,650

Year-over-Year Comparison

	2024	2023	Change
Revenue	$270,130	$233,061	+0.2%
Expenses	$244,650	$195,750	+0.2%
Net Income	$25,480	$37,311	-0.3%

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

$5,346

Total Directors

$5,346

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM NELSON	PRESIDENT	10.00	Officer Director	$750	$0	$750
RYAN KOENIG	VICE PRESIDENT	5.00	Officer Director	$2,479	$0	$2,479
TIM STEPHENS	TREASURER	5.00	Officer Director	$0	$0	$0
EILEEN GANNON	SECRETARY	5.00	Officer Director	$2,117	$0	$2,117
DAVID STEIN	BOARD MEMBER	5.00	Director	$0	$0	$0
JOHN GARBO	BOARD MEMBER	5.00	Director	$0	$0	$0
JAMES HARKEY	BOARD MEMBER	5.00	Director	$0	$0	$0
BRUCE BRAMOWETH	BOARD MEMBER (RESIGNED)	5.00	Director	$0	$0	$0
MARY FRANCES MEIDINGER	BOARD MEMBER (RESIGNED)	5.00	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	$270,130	$244,650	$154,625	$25,480
2024	$233,061	$195,750	$129,145	$37,311

FOCAL POINT CORPORATION