NORTH AMERICAN ASSOCIATION OF SUMMER SESSIONS INC (EIN 586066226) - 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

1964

Principal Officer

SHAWN SMITH

Phone

3042089629

Tax Period

2020-08-01 to 2021-07-31

NORTH AMERICAN ASSOCIATION OF SUMMER SESSIONS INC, founded in 1964, is a micro nonprofit that reported $47K in total revenue in fiscal year 2020. Revenue fell 80% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $11K, a strong 24% operating margin.

Mission

TO EXCHANGE INFORMATION AND PROVIDE PROFESSIONAL DEVELOPMENT WORKSHOPS FOR SUMMER SESSIONS ADMINISTRATORS AND THEIR RESPECTIVE UNIVERSITIES AND STAFF THROUGH CONFERENCES AND TRAINING 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 (2020)

Revenue Breakdown

Contributions & Grants $44,675

Program Service Revenue $1,950

Investment Income $0

Other Revenue $0

TOTAL REVENUE $46,625

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $34,814

Other Expenses $35,404

TOTAL EXPENSES $35,404

Year-over-Year Comparison

	2020	2019	Change
Revenue	$46,625	$228,127	-0.8%
Expenses	$35,404	$177,362	-0.8%
Net Income	$11,221	$50,765	-0.8%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TROY HARGROVE	PRESIDENT	5.00	Officer Director	$0	$0	$0
LOWELL DAVIS	PRESIDENT EL	2.00	Officer Director	$0	$0	$0
STEVEN GIRARDOT	PAST PRESIDE	2.00	Officer Director	$0	$0	$0
SHAWN SMITH	TREASURER	2.00	Officer Director	$0	$0	$0
DEBRA BOUCHER	MEMBER AT LA	2.00	Officer Director	$0	$0	$0
NATALIE KOKORUDZ	MEMBER AT LA	2.00	Director	$0	$0	$0
MARIA LETTIERE	REGIONAL VIC	2.00	Officer Director	$0	$0	$0
MICHAEL FITZPATRICK	REGIONAL VIC	2.00	Officer Director	$0	$0	$0
DAVID LEE	REGIONAL VIC	2.00	Officer Director	$0	$0	$0
PATRICIA SUSKE	REGIONAL VIC	2.00	Officer 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
2021	$46,625	$35,404	$224,005	$11,221
2020	$228,127	$177,362	$207,884	$50,765
2019	$199,761	$154,831	$214,136	$44,930

NORTH AMERICAN ASSOCIATION OF SUMMER SESSIONS INC