FIVE POINTS ASSOCIATION (EIN 570780971) - 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

1983

Legal Domicile

Principal Officer

STEVE COOK

Phone

8037487373

Tax Period

2020-07-01 to 2021-06-30

FIVE POINTS ASSOCIATION, founded in 1983, is a micro nonprofit that reported $5K in total revenue in fiscal year 2020. Revenue fell 54% from the prior year — a significant decline worth monitoring. Expenses of $591K exceeded revenue, resulting in a 11300% operating deficit.

Mission

TO PROMOTE AND DEVELOP THE FIVE POINTS ECONOMIC AREA OF COLUMBIA, SOUTH CAROLINA.

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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 (2020)

Revenue Breakdown

Contributions & Grants $5,162

Program Service Revenue $0

Investment Income $21

Other Revenue $0

TOTAL REVENUE $5,183

Expense Breakdown

Grants Paid $590,830

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $590,830

Other Expenses $36

TOTAL EXPENSES $590,866

Year-over-Year Comparison

	2020	2019	Change
Revenue	$5,183	$11,231	-0.5%
Expenses	$590,866	$2,826	+208.1%
Net Income	$-585,683	$8,405	-70.7%

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
STEPHANIE BENJAMIN	BOARD MEMBER	N/A	Director	$0	$0	$0
TZIMA BROWN	BOARD MEMBER	N/A	Director	$0	$0	$0
RICHARD BURTS	CO-TREASURER	N/A	Director	$0	$0	$0
STEVE COOK	PRESIDENT	N/A	Director	$0	$0	$0
RANDY DENNIS	VICE PRESIDE	N/A	Director	$0	$0	$0
SUE HAMILTON	BOARD MEMBER	N/A	Director	$0	$0	$0
TRAE JUDY	BOARD MEMBER	N/A	Director	$0	$0	$0
ANDY MARION	AT-LARGE MEM	N/A	Director	$0	$0	$0
SEAN MCCROSSIN	BOARD MEMBER	N/A	Director	$0	$0	$0
MERRITT MCNEELY	AT-LARGE MEM	N/A	Director	$0	$0	$0
TIM SMITH	PAST PRESIDE	N/A	Director	$0	$0	$0
KELLY TABOR	SECRETARY	N/A	Director	$0	$0	$0
STEVE TANNEYHILL	BOARD MEMBER	N/A	Director	$0	$0	$0
BOB THOMPSON	AT-LARGE MEM	N/A	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
2021	$5,183	$590,866	No data	$-585,683
2020	$11,231	$2,826	$586,660	$8,405
2019	$782,164	$971,844	$579,502	$-189,680
2018	$1,031,334	$1,055,540	$767,148	$-24,206

FIVE POINTS ASSOCIATION