Highland Commerce Guild Inc

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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

1977

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

Highland Commerce Guild Inc, founded in 1977, is a micro nonprofit that reported $52K in total revenue in fiscal year 2025. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $50K left a modest 4% surplus.

Mission

To foster a sense of community cooperation in solving problems of the geographic area and encourage property upkeep and maintenance in the area.

Program Service Accomplishments

Program 1

Expenses: $17,048 Revenue: $24,594

The Guild participates in a Grafitti Abatement program, removing unsightly grafitti from area public structures and community cleanup.

Program 2

Expenses: $6,651 Revenue: $16,318

Bardstown Road Aglow, encouraging merchant, church, and community group participation in this annual holiday event.

Program 3

Expenses: $937 Revenue: $800

The Guild sponsors a luncheon series with the Mayor along with a community St Patricks Day Parade

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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 (2025)

Revenue Breakdown

Contributions & Grants $33,294

Program Service Revenue $18,518

Investment Income $337

Other Revenue $0

TOTAL REVENUE $52,149

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $24,636

Other Expenses $49,880

TOTAL EXPENSES $49,880

Year-over-Year Comparison

	2025	2024	Change
Revenue	$52,149	$46,077	+0.1%
Expenses	$49,880	$47,016	+0.1%
Net Income	$2,269	$-939	-3.4%

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
Nick Morris	Vice President	12.00	Officer	$0	$0	$0
Jeff Myers	Treasurer	12.00	Officer	$0	$0	$0
Aaron Givan	President	14.00	Officer	$0	$0	$0
Amy Foos Kapoor5	Secretary	12.00	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	$52,149	$49,880	$17,511	$2,269
2024	$46,077	$47,016	$15,242	$-939
2023	$50,557	$49,330	$16,183	$1,227
2022	$37,780	$51,472	$23,436	$-13,692
2021	$37,703	$42,752	$37,128	$-5,049
2020	$27,684	$35,380	$42,177	$-7,696