Southern Management Association (EIN 581295483) - 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

2001

Legal Domicile

Principal Officer

K Michele Kacmar

Phone

2053319900

Tax Period

2023-01-01 to 2023-12-31

Southern Management Association, founded in 2001, is a community nonprofit in the Education sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 26% from the prior year, signaling strong growth momentum. The organization ran a surplus of $431K, a strong 43% operating margin.

Mission

Professional Dev. & Academic Scholarship We create value to society and members through professional development and high impact scholarship programs.

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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 $37,524

Program Service Revenue $826,464

Investment Income $142,276

Other Revenue $0

TOTAL REVENUE $1,006,264

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $413,854

Other Expenses $575,052

TOTAL EXPENSES $575,052

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,006,264	$799,443	+0.3%
Expenses	$575,052	$771,348	-0.3%
Net Income	$431,212	$28,095	+14.3%

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

100

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

$5,000

Total Directors

$42,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Rachel Frieder	President	10.00	Officer	$0	$0	$0
Timothy Munyon	Vice President	10.00	Officer	$0	$0	$0
Scott Geiger	Vice President and Program Chair	5.00	Officer	$0	$0	$0
Randy Evans	Secretary & Member Chair	5.00	Officer	$0	$0	$0
Lakami Baker	Treasurer	8.00	Officer	$0	$0	$0
Ericka Lawrence	Controller	10.00	Officer	$5,000	$0	$5,000
Paul Johnson	Vice Pre Elect / Program chair	10.00	Officer	$0	$0	$0
T Russell Crook	Past President	5.00	Officer Director	$0	$0	$0
David Nershi	Executive Director	20.00	Director	$42,500	$0	$42,500
Melissa Carsten	Board Member	2.00	Director	$0	$0	$0
Lex Smith Washington	Board Member	2.00	Director	$0	$0	$0
Robyn Brouer	Board Member	2.00	Director	$0	$0	$0
Darryl Rice	Board Member	5.00	Director	$0	$0	$0
James Summers	Board Member	2.00	Director	$0	$0	$0
Michelle Zorn	Board Member	2.00	Director	$0	$0	$0
N/A	Conference Coordinator	5.00	Director	$0	$0	$0
Dan Marlin	Chief Information Officer	10.00	Officer	$0	$0	$0
Tim Madden	Communications Coordinator	5.00	Officer	$0	$0	$0
Frank Butler	Director of Sponsorship	5.00	Officer	$0	$0	$0
James Field	Chief Information Officer	10.00	Officer	$0	$0	$0
K Michelle Kacmar	Executive Director	10.00	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	$1,006,264	$575,052	$4,458,460	$431,212
2022	$799,443	$771,348	$3,770,125	$28,095
2021	$934,178	$506,204	$4,247,135	$427,974
2020	$792,292	$360,686	$3,668,285	$431,606
2019	$818,167	$581,385	$3,010,366	$236,782
2018	$791,711	$545,805	$2,463,974	$245,906

Southern Management Association