SMOCKING ARTS GUILD OF AMERICA

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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

1979

Legal Domicile

Principal Officer

ELLEN KULIE

Phone

8553507242

Tax Period

2024-01-01 to 2024-12-31

SMOCKING ARTS GUILD OF AMERICA, founded in 1979, is a small nonprofit in the Arts, Culture & Humanities sector that reported $244K in total revenue in fiscal year 2024. Expenses of $217K left a modest 11% surplus.

Mission

TO ESTABLISH HIGH STANDARDS OF QUALITY WORKMANSHIP AND TO FURTHER EDUCATION IN AND APPRECIATION OF SMOCKING ART AND OTHER ASSOCIATED HANDIWORK THROUGH EDUCATION AND COMMUNICATION

Program Service Accomplishments

Program 1

Expenses: $209,172 Revenue: $244,363

CONVENTION, SEMINARS, DEMONSTRATIONS TO PROMOTE AND PRESERVE THE ART OF SMOCKING; NEWSLETTERS APPROX 1,500 MEMBERS

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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 (2024)

Revenue Breakdown

Contributions & Grants $64,055

Program Service Revenue $166,987

Investment Income $13,321

Other Revenue $0

TOTAL REVENUE $244,363

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $209,172

Other Expenses $216,939

TOTAL EXPENSES $216,939

Year-over-Year Comparison

	2024	2023	Change
Revenue	$244,363	$250,602	0.0%
Expenses	$216,939	$227,972	0.0%
Net Income	$27,424	$22,630	+0.2%

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

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
ELLEN KULIE	PRESIDENT	10.00	Officer Director	$0	$0	$0
LAURA SENCABUAGH	VICE PRESIDENT, OPERATIONS	5.00	Officer Director	$0	$0	$0
LORI GLUCK	VICE PRESIDENT, MEMBERSHIP	5.00	Officer Director	$0	$0	$0
CAROLYN DALTON	SECRETARY	5.00	Officer Director	$0	$0	$0
DONNA DVORSCHOCK	TREASURER	10.00	Officer Director	$0	$0	$0
KATHRYN OATES-DACEY	REGION ONE REP	5.00	Director	$0	$0	$0
SANDRA MCAVOY	REGION TWO REP	5.00	Director	$0	$0	$0
BETH SARTORI	REGION THREE REP	5.00	Director	$0	$0	$0
HELEN LIVELY	REGION FOUR REP	5.00	Director	$0	$0	$0
CHARLOTTE MCIVER	REGION FIVE REP	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	$244,363	$216,939	$486,884	$27,424
2023	$250,602	$227,972	$541,566	$22,630
2022	$191,528	$176,029	$477,950	$15,499
2022	$191,528	$176,029	$477,950	$15,499
2021	$161,539	$128,397	$424,672	$33,142
2020	$67,357	$68,270	$390,540	$-913
2019	$202,771	$201,759	$381,588	$1,012
2018	$180,489	$147,388	$383,970	$33,101