Transylvania Community Arts Council (EIN 581438276) - 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

1974

Legal Domicile

Principal Officer

Billy Smith

Tax Period

2023-07-01 to 2024-06-30

Transylvania Community Arts Council, founded in 1974, is a small nonprofit in the Arts, Culture & Humanities sector that reported $130K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $125K left a modest 4% surplus.

Mission

To promote arts in the community and local schools.

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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 $126,037

Program Service Revenue $0

Investment Income $736

Other Revenue $3,287

TOTAL REVENUE $130,060

Expense Breakdown

Grants Paid $0

Salaries & Benefits $81,592

Fundraising Expenses $25,297

Program Expenses $87,040

Other Expenses $43,378

TOTAL EXPENSES $124,970

Year-over-Year Comparison

	2023	2022	Change
Revenue	$130,060	$119,810	+0.1%
Expenses	$124,970	$104,969	+0.2%
Net Income	$5,090	$14,841	-0.7%

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

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kathy King	Executive Director	40.00	Highest	$58,750	$0	$58,750
Cynthia Rehm	Director	2.00	Director	$0	$0	$0
Derrick Gardner	Director	2.00	Director	$0	$0	$0
Andrea Hamilton	Director	2.00	Director	$0	$0	$0
Courtney Mason	Director	4.00	Director	$0	$0	$0
Sue Hersey	Director	4.00	Director	$0	$0	$0
Jack Christfield	Director	4.00	Director	$0	$0	$0
Billy Smith	President	12.00	Officer	$0	$0	$0
Brian Stretcher	Treasurer	4.00	Officer	$0	$0	$0
Danielle Fox	Secretary	4.00	Officer	$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	$130,060	$124,970	$327,610	$5,090
2023	$119,810	$104,969	$322,365	$14,841
2022	$97,721	$121,469	$305,206	$-23,748
2021	$78,206	$75,308	$331,289	$2,898
2020	$66,102	$132,471	$328,363	$-66,369
2019	$113,977	$174,561	$393,108	$-60,584

Transylvania Community Arts Council