SISTER CITIES OF NASHVILLE (EIN 581959113) - 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

1990

Legal Domicile

Principal Officer

SARAH LINGO

Phone

6159520201

Tax Period

2024-07-01 to 2025-06-30

SISTER CITIES OF NASHVILLE, founded in 1990, is a small nonprofit in the International Affairs sector that reported $228K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $251K exceeded revenue, resulting in a 10% operating deficit.

Mission

TO PROMOTE PEACE THROUGH MUTUAL RESPECT, UNDERSTANDING, AND COOPERATION.

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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 $165,834

Program Service Revenue $21,304

Investment Income $0

Other Revenue $40,728

TOTAL REVENUE $227,866

Expense Breakdown

Grants Paid $12,200

Salaries & Benefits $154,167

Fundraising Expenses $19,586

Program Expenses $203,064

Other Expenses $84,512

TOTAL EXPENSES $250,879

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,866	$247,740	-0.1%
Expenses	$250,879	$216,055	+0.2%
Net Income	$-23,013	$31,685	-1.7%

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

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

$77,425

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MINA JOHNSON	PRESIDENT	10.00	Officer Director	$0	$0	$0
BARRY KOLAR	IMMEDIATE PAST PRESIDENT	0.05	Officer Director	$0	$0	$0
ERIC BEYER	CO-VICE PRESIDENT	0.05	Officer Director	$0	$0	$0
BECKY SHARPE	CO-VICE PRESIDENT	0.05	Officer Director	$0	$0	$0
JULIE ALLEN	TREASURER	5.00	Officer Director	$0	$0	$0
PARKER HIGGINS	ASSISTANT TREASURER	0.05	Officer Director	$0	$0	$0
SHERIE EDWARDS	SECRETARY	0.05	Officer Director	$0	$0	$0
BURKLEY ALLEN	DIRECTOR	0.05	Director	$0	$0	$0
GAIL VAUGHN ASHWORTH	DIRECTOR	0.05	Director	$0	$0	$0
MADISON AYERS	DIRECTOR	0.05	Director	$0	$0	$0
HOGAN BRYANT	DIRECTOR	0.05	Director	$0	$0	$0
DAVID BUTLER	DIRECTOR	0.05	Director	$0	$0	$0
MARIA MAGDALENA CAMPOS-PONS	DIRECTOR	0.05	Director	$0	$0	$0
COREY GOOD	DIRECTOR (START 1/30/2025)	0.05	Director	$0	$0	$0
PATSY COTTRELL	DIRECTOR	0.05	Director	$0	$0	$0
SHERIE EDWARDS	DIRECTOR	0.05	Director	$0	$0	$0
THOMAS ELMLINGER	DIRECTOR	0.05	Director	$0	$0	$0
LEE FENTRISS	DIRECTOR	0.05	Director	$0	$0	$0
AMELIE DE GAULLE	DIRECTOR	0.05	Director	$0	$0	$0
HIROSHI GOTO	DIRECTOR	0.05	Director	$0	$0	$0
MOHAMED HASSAN	DIRECTOR	0.05	Director	$0	$0	$0
REBER HASSAN	DIRECTOR	0.05	Director	$0	$0	$0
KAREN Y JOHNSON	DIRECTOR	0.05	Director	$0	$0	$0
SHOKHLO AMY KARAMAN	DIRECTOR	0.05	Director	$0	$0	$0
PEPPER MEILER	DIRECTOR (START 1/30/25)	0.05	Director	$0	$0	$0
HSING LIU	DIRECTOR	0.05	Director	$0	$0	$0
JEFF LYNCH	DIRECTOR	0.05	Director	$0	$0	$0
JEFF MAHONEY	DIRECTOR	0.05	Director	$0	$0	$0
LINDA MATTSON	DIRECTOR	0.05	Director	$0	$0	$0
CAROL MCCOY	DIRECTOR	0.05	Director	$0	$0	$0
BECKY MEAGHER	DIRECTOR (UNTIL 1/30/2025)	0.05	Director	$0	$0	$0
RAUL MIRANDA	DIRECTOR	0.05	Director	$0	$0	$0
LORI ODOM	DIRECTOR	0.05	Director	$0	$0	$0
MARK O'SHEA	DIRECTOR	0.05	Director	$0	$0	$0
JEFF OVERBY	DIRECTOR	0.05	Director	$0	$0	$0
BILL PURCELL	DIRECTOR	0.05	Director	$0	$0	$0
TABITHA ROBINSON	DIRECTOR	0.05	Director	$0	$0	$0
LORAINE SEGOVIA PAZ	DIRECTOR	0.05	Director	$0	$0	$0
JIM SHULMAN	DIRECTOR	0.05	Director	$0	$0	$0
MARIETA VELIKOVA	DIRECTOR	0.05	Director	$0	$0	$0
ANN WADDEY	DIRECTOR	0.05	Director	$0	$0	$0
DAN WALSH	DIRECTOR	0.05	Director	$0	$0	$0
CELESTE WILSON	DIRECTOR	0.05	Director	$0	$0	$0
BRENDA WYNN	DIRECTOR	0.05	Director	$0	$0	$0
SARAH LINGO	EXECUTIVE DIRECTOR	40.00	Officer	$77,425	$0	$77,425

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	$227,866	$250,879	$181,198	$-23,013
2024	$247,740	$216,055	$204,211	$31,685
2019	$215,814	$184,136	$95,524	$31,678
2018	$230,072	$235,118	$63,846	$-5,046

SISTER CITIES OF NASHVILLE