JOHN A GUPTON COLLEGE (EIN 620730291) - 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

1965

Legal Domicile

Principal Officer

B STEVEN SPANN

Phone

6153273927

Tax Period

2024-01-01 to 2024-12-31

JOHN A GUPTON COLLEGE, founded in 1965, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Net assets of $15.4M represent 109 months of operating reserves.

Mission

TO PROVIDE A BASIC LIBERAL ARTS EDUCATION,A PROFESSIONAL CURRICULUM IN FUNERAL ARTS AND SCIENCES.

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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 $31,233

Program Service Revenue $1,615,033

Investment Income $51,855

Other Revenue $1,248

TOTAL REVENUE $1,699,369

Expense Breakdown

Grants Paid $61,163

Salaries & Benefits $870,584

Fundraising Expenses $30,585

Program Expenses $778,608

Other Expenses $780,629

TOTAL EXPENSES $1,712,376

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,699,369	$1,924,837	-0.1%
Expenses	$1,712,376	$1,698,514	+0.0%
Net Income	$-13,007	$226,323	-1.1%

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

$140,923

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EUGENE M PIKE JR	CHAIRMAN	2.00	Officer Director	$0	$0	$0
ALBERT ATCHLEY	DIRECTOR	1.00	Director	$0	$0	$0
JIM BREWER	DIRECTOR	1.00	Director	$0	$0	$0
JACKY E CARVER	DIRECTOR	1.00	Director	$0	$0	$0
ELLIS C GALYON	DIRECTOR	1.00	Director	$0	$0	$0
JOHN A GUPTON III	DIRECTOR	1.00	Director	$0	$0	$0
STAN R HATMAKER	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD B HIGHTOWER	DIRECTOR	1.00	Director	$0	$0	$0
TANYA SCALES HAYNES	DIRECTOR	1.00	Director	$0	$0	$0
JEFF DUFFER	DIRECTOR	1.00	Director	$0	$0	$0
HETTIE STUART	DIRECTOR	1.00	Director	$0	$0	$0
MALCOLM H BUTLER	DIRECTOR	1.00	Director	$0	$0	$0
MATHEW SHANNON	DIRECTOR	1.00	Director	$0	$0	$0
BILL HUDSON	DIRECTOR	1.00	Director	$0	$0	$0
B STEVEN SPANN	PRESIDENT	40.00	Officer	$123,549	$17,374	$140,923

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	$1,699,369	$1,712,376	$15,480,248	$-13,007
2023	$1,924,837	$1,698,514	$15,209,173	$226,323
2022	$10,533,399	$1,540,939	$14,843,352	$8,992,460
2021	$2,115,148	$1,603,506	$6,054,249	$511,642
2020	$1,948,112	$1,431,840	$5,405,313	$516,272
2019	$1,759,055	$1,371,192	$5,441,025	$387,863
2018	$1,756,625	$1,414,532	$5,090,976	$342,093

JOHN A GUPTON COLLEGE