Appalachian College Association Inc (EIN 561758784) - 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

1993

Legal Domicile

Principal Officer

Nancy E Rushing

Phone

8594945367

Tax Period

2023-07-01 to 2024-06-30

Appalachian College Association Inc, founded in 1993, is a community nonprofit in the Education sector that reported $5.1M in total revenue in fiscal year 2023. Revenue decreased 19% compared to the prior year. Net assets of $38.7M represent 91 months of operating reserves.

Mission

Incorporated on August 6, 1993, ACA primarily serves the people of the Central Appalachian region by providing/enhancing higher education and related services.

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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 $1,092,066

Program Service Revenue $3,189,627

Investment Income $805,032

Other Revenue $240

TOTAL REVENUE $5,086,965

Expense Breakdown

Grants Paid $902,287

Salaries & Benefits $783,808

Fundraising Expenses $0

Program Expenses $4,379,032

Other Expenses $3,564,909

TOTAL EXPENSES $5,251,004

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,086,965	$6,304,923	-0.2%
Expenses	$5,251,004	$4,650,144	+0.1%
Net Income	$-164,039	$1,654,779	-1.1%

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

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

$310,808

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nancy E Rushing - Appalachian Colle	President	040.00	Key Emp Highest	$154,745	$17,026	$171,771
Larry Hall - Appalachian College As	Vice President	040.00	Key Emp	$125,331	$13,706	$139,037
Lee King - Lees-McRae College	Interim Chair/Treasurer	001.00	Officer Director	$0	$0	$0
Burton Webb - University of Pikevil	Director	001.00	Director	$0	$0	$0
Jim Stepp - Alice Lloyd College	Director	001.00	Director	$0	$0	$0
Cheryl Nixon - Berea College	Director	001.00	Director	$0	$0	$0
Jamie Caridi - Bethany College	Director	001.00	Director	$0	$0	$0
David Olive - Bluefield University	Director	001.00	Director	$0	$0	$0
Bradley Andrews - Brevard College	Director	001.00	Director	$0	$0	$0
Douglas Mann - Bryan College	Director	001.00	Director	$0	$0	$0
Joseph Hopkins - Campbellsville Uni	Director	001.00	Director	$0	$0	$0
Charles Fowler - Carson-Newman Univ	Director	001.00	Director	$0	$0	$0
Chris Wood - Davis and Elkins Colle	Director	001.00	Director	$0	$0	$0
John Wells - Emory and Henry Colleg	Director	001.00	Director	$0	$0	$0
Mirta Martin - Ferrum College	Director	001.00	Director	$0	$0	$0
L Thomas Smith - Johnson University	Director	001.00	Director	$0	$0	$0
Alexander Whitaker - King Universit	Director	001.00	Director	$0	$0	$0
Terry Allcorn - Kentucky Christian	Director	001.00	Director	$0	$0	$0
Paul Conn - Lee University	Director	001.00	Director	$0	$0	$0
Fred Whitt - Lenoir Rhyne Universit	Director	001.00	Director	$0	$0	$0
Jason McConnell - Lincoln Memorial	Director	001.00	Director	$0	$0	$0
William Luckey - Lindsey Wilson Col	Director	001.00	Director	$0	$0	$0
Tony Floyd - Mars Hill University	Director	001.00	Director	$0	$0	$0
Bryan Coker - Maryville College	Director	001.00	Director	$0	$0	$0
Bill Greer - Milligan University	Director	001.00	Director	$0	$0	$0
Paul Maurer - Montret College	Director	001.00	Director	$0	$0	$0
Tyler Forrest - Tennessee Wesleyan	Director	001.00	Director	$0	$0	$0
Scott Hummel - Tusculum University	Director	001.00	Director	$0	$0	$0
Marcia Hawkins - Union Commonwealth	Director	001.00	Director	$0	$0	$0
Martin Roth - University of Charles	Director	001.00	Director	$0	$0	$0
Robert Pearigen - University of the	Director	001.00	Director	$0	$0	$0
Damian Fernandez - Warren Wilson Co	Director	001.00	Director	$0	$0	$0
James Moore - West Virginia Wesleya	Director	001.00	Director	$0	$0	$0
Dianna M Vargo - Wheeling Universit	Director	001.00	Director	$0	$0	$0
Drew Van Horn - Young Harris Colleg	Director	001.00	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	No data	No data	No data	No data
2024	$5,086,965	$5,251,004	$40,668,780	$-164,039
2023	$6,304,923	$4,650,144	$36,583,356	$1,654,779
2022	$4,966,701	$4,650,592	$34,357,226	$316,109
2021	$4,630,914	$4,253,008	$39,696,056	$377,906
2020	$4,294,648	$4,274,145	$32,354,747	$20,503
2018	$5,516,337	$4,547,784	$34,042,664	$968,553

Appalachian College Association Inc