JAMES M DYE FOUNDATION (EIN 581296904) - 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

1976

Legal Domicile

Principal Officer

CINDY SOWELL

Phone

9124497510

Tax Period

2023-07-01 to 2024-06-30

JAMES M DYE FOUNDATION, founded in 1976, is a small nonprofit in the Education sector that reported $533K in total revenue in fiscal year 2023. Revenue surged 157% from the prior year, signaling strong growth momentum. The organization ran a surplus of $243K, a strong 46% operating margin.

Mission

THE MISSION OF THE FOUNDATION IS TO FACILITATE THE EDUCATION OF STUDENTS AT THE WAYCROSS CAMPUS OF SOUTH GEORGIA STATE COLLEGE WHO REQUIRE FINANCIAL SUPPORT BEYOND THE RESOURCES OTHERWISE AVAILABLE TO THEM.

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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 $212,486

Program Service Revenue $0

Investment Income $320,050

Other Revenue $0

TOTAL REVENUE $532,536

Expense Breakdown

Grants Paid $102,733

Salaries & Benefits $0

Fundraising Expenses $327

Program Expenses $271,074

Other Expenses $186,592

TOTAL EXPENSES $289,652

Year-over-Year Comparison

	2023	2022	Change
Revenue	$532,536	$207,242	+1.6%
Expenses	$289,652	$243,998	+0.2%
Net Income	$242,884	$-36,756	-7.6%

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

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

$249,731

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR GREG TANNER	EX OFFICIO V	0.50	Director	$0	$0	$158,260
TAYLOR HEREFORD	EXECUTIVE DI	4.00	Director	$0	$0	$91,471
RUSSELL BATES	BOARD MEMBER	0.25	Director	$0	$0	$0
WENDY BULLOCK	NON-VOTING M	4.00	Director	$0	$0	$0
DEBORAH CARTER	EMERITUS	N/A	Director	$0	$0	$0
REGINNA GERMANO	VICE PRESIDE	0.25	Officer Director	$0	$0	$0
REBEKAH GRIFFIS	BOARD MEMBER	0.25	Director	$0	$0	$0
RUSTY HALL	BOARD MEMBER	0.25	Director	$0	$0	$0
CRAIG HEAD	BOARD MEMBER	0.25	Director	$0	$0	$0
OWEN HERRIN	EMERITUS	N/A	Director	$0	$0	$0
MELISSA KING	BOARD MEMBER	0.25	Director	$0	$0	$0
DOUGLAS LGIBSON	BOARD MEMBER	0.25	Director	$0	$0	$0
DR THOMAS A LOSTY	BOARD MEMBER	0.25	Director	$0	$0	$0
DANIEL MORRIS	BOARD MEMBER	0.25	Director	$0	$0	$0
JONATHAN ROUNDTREE	SECRETARY	0.50	Officer Director	$0	$0	$0
BERT SMITH	BOARD MEMBER	0.25	Director	$0	$0	$0
CINDY SOWELL	TREASURER	1.00	Officer Director	$0	$0	$0
PAM TAYLOR	PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM TUCKER	BOARD MEMBER	0.25	Director	$0	$0	$0
REV DAVID L WHITE	BOARD MEMBER	0.25	Director	$0	$0	$0
JAMES WILLIS	CHAIR - FINA	1.00	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	$532,536	$289,652	$3,302,380	$242,884
2023	$207,242	$243,998	$3,064,387	$-36,756
2022	$379,086	$117,842	$2,991,545	$261,244
2021	$639,271	$65,339	$3,288,079	$573,932
2020	$158,455	$63,069	$2,722,332	$95,386
2019	$230,324	$95,476	$2,617,643	$134,848

JAMES M DYE FOUNDATION