UNIVERSITY OF SCIENCE & PHILOSOPHY (EIN 546002462) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1948

Legal Domicile

Principal Officer

RICHARD A DULANEY

Phone

8008825683

Tax Period

2023-01-01 to 2023-12-31

UNIVERSITY OF SCIENCE & PHILOSOPHY, founded in 1948, is a micro nonprofit in the Education sector that reported $124K in total revenue in fiscal year 2018.

Mission

THE PURPOSE OF THE CORPORATION IS TO PUBLISH, TEACH AND OTHERWISE PROMOTE THE SCIENTIFIC AND PHILOSOPHICAL CONCEPTS OF WALTER AND LAO RUSSELL, AND OTHER MEMBERS OF THE TWILIGHT CLUB, WHICH INCLUDED HERBERT SPENCER, EDWIN MARKHAM, AND ALEXIS CARRELL.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $232,510

Program Service Revenue $28,784

Investment Income $45,944

Other Revenue $256,804

TOTAL REVENUE $564,042

Expense Breakdown

Grants Paid $0

Salaries & Benefits $110,611

Fundraising Expenses $4,705

Program Expenses $259,127

Other Expenses $178,980

TOTAL EXPENSES $289,591

Year-over-Year Comparison

	2023	2022	Change
Revenue	$564,042	$260,974	+1.2%
Expenses	$289,591	$285,490	+0.0%
Net Income	$274,451	$-24,516	-12.2%

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

$11,858

Total Directors

$11,858

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ADRIANNE BOYER	TREASURER	5.00	Officer Director	$11,858	$0	$11,858
WILLIAM C CRANWELL	DIRECTOR	5.00	Director	$0	$0	$0
RICHARD A DULANEY	PRESIDENT	5.00	Officer Director	$0	$0	$0
JIM HAYNES ESQ	SECRETARY	5.00	Officer Director	$0	$0	$0
MATTHEW PRESTI	BOARD CHAIRM	5.00	Officer Director	$0	$0	$0
MARGARET RUHE	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
SAMUEL SPICHER	DIRECTOR	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
2024	No data	No data	No data	No data
2023	$564,042	$289,591	$3,807,265	$274,451
2022	$260,974	$285,490	$3,578,456	$-24,516
2021	$538,487	$328,327	$3,705,364	$210,160
2020	$-177,314	$363,349	$3,700,566	$-540,663
2019	$220,789	$305,868	$4,015,448	$-85,079
2018	$-123,760	$256,350	$4,088,800	$-380,110

UNIVERSITY OF SCIENCE & PHILOSOPHY