NATIONAL BEAUTY CULTURISTS LEAGUE (EIN 526056456) - 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

1957

Legal Domicile

Principal Officer

KATIE B CATALON

Tax Period

2023-07-01 to 2024-06-30

NATIONAL BEAUTY CULTURISTS LEAGUE, founded in 1957, is a micro nonprofit that reported $88K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $80K left a modest 9% surplus.

Mission

EDUCATION OF COSMETOLOGY, YOUTH OUTREACH & AWARENESS AND PROMOTE BEAUTY INFORMATION & TECHNOLOGY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $87,924

Investment Income $0

Other Revenue $0

TOTAL REVENUE $87,924

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,885

Other Expenses $80,191

TOTAL EXPENSES $80,191

Year-over-Year Comparison

	2023	2022	Change
Revenue	$87,924	$78,586	+0.1%
Expenses	$80,191	$87,700	-0.1%
Net Income	$7,733	$-9,114	-1.8%

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

N/A

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
VALERIE EBRON	RECORDING SECRETARY	0.00	Officer	$0	$0	$0
REGINA C LUNDY	TREASURER	8.00	Officer	$0	$0	$0
MABLE R RANDALL	CHAPLAIN	0.00	Officer	$0	$0	$0
JONNIE HOOD	PARLIAMENTARIAN	0.00	Officer	$0	$0	$0
MABLE F HAWKINS	HISTORIAN	0.00	Officer	$0	$0	$0
CAROL M LYLES	1ST VICE PRESIDENT	0.00	Officer	$0	$0	$0
KATIE B CATALON	PRESIDENT	24.00	Officer	$0	$0	$0
BENNIE J LEWIS	2ND VICE PRESIDENT	0.00	Officer	$0	$0	$0
CINDY COLLINS	4TH VICE PRESIDENT	0.00	Officer	$0	$0	$0
A LAVERNE CANADA	3RD VICE PRESIDENT	0.00	Officer	$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	No data	No data	No data	No data
2024	$87,924	$80,191	$129,070	$7,733
2023	$78,586	$87,700	$144,788	$-9,114
2022	$82,951	$98,178	$157,184	$-15,227
2021	$69,753	$100,173	$172,411	$-30,420

NATIONAL BEAUTY CULTURISTS LEAGUE