NATIONAL SCRIP COLLECTORS ASSOCIATION (EIN 521875846) - 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

1994

Legal Domicile

Principal Officer

Lynn Ours

Phone

3046339420

Tax Period

2025-01-01 to 2025-12-31

NATIONAL SCRIP COLLECTORS ASSOCIATION, founded in 1994, is a micro nonprofit in the Recreation & Sports sector that reported $2K in total revenue in fiscal year 2025. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $6K exceeded revenue, resulting in a 163% operating deficit.

Mission

PROMOTE THE COLLECTION OF COAL MINING SCRIP AND THE PUBLICATION AND DISTRIBUTION OF MATERIALS

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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 $1,855

Program Service Revenue $0

Investment Income $0

Other Revenue $249

TOTAL REVENUE $2,104

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $5,537

Program Expenses $5,537

Other Expenses $5,537

TOTAL EXPENSES $5,537

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,104	$3,232	-0.3%
Expenses	$5,537	$4,411	+0.3%
Net Income	$-3,433	$-1,179	+1.9%

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

N/A

Independent Members

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNN OURS	PRESIDENT AND TREASURER	1.0	Officer Director	$0	$0	$0
GARRETT SALYERS	SECRETARY	1.0	Officer Director	$0	$0	$0
JOHN PODGURSKI	VICE PRESIDENT	1.0	Officer Director	$0	$0	$0
DAVID SCHENKMAN	VICE-PRESIDENT	1.0	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
2025	$2,104	$5,537	$7,396	$-3,433
2024	$3,232	$4,411	$10,829	$-1,179
2023	$7,064	$14,061	$12,008	$-6,997
2022	$5,005	$4,530	$19,005	$475
2021	$5,760	$4,432	$18,530	$1,328
2020	$3,688	$2,099	$17,545	$1,589

NATIONAL SCRIP COLLECTORS ASSOCIATION