MEMPHIS CONSTRUCTION BENEFIT FUND (EIN 620933920) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1975

Legal Domicile

Principal Officer

BRANDON OSBAHR

Phone

6158590131

Tax Period

2024-01-01 to 2024-12-31

MEMPHIS CONSTRUCTION BENEFIT FUND, founded in 1975, is a community nonprofit that reported $3.1M in total revenue in fiscal year 2024. Expenses of $4.4M exceeded revenue, resulting in a 42% operating deficit.

Mission

PROVISION OF BENEFITS TO PARTICIPANTS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,757,660

Investment Income $268,929

Other Revenue $56,840

TOTAL REVENUE $3,083,429

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,328

Fundraising Expenses $0

Other Expenses $634,341

TOTAL EXPENSES $4,381,162

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,083,429	$3,052,288	+0.0%
Expenses	$4,381,162	$2,331,222	+0.9%
Net Income	$-1,297,733	$721,066	-2.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

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
JAMES K ESTABROOK	TRUSTEE	2.00	Director	$0	$0	$0
DAVID W SINK JR	SECRETARY	2.00	Officer Director	$0	$0	$0
WILLIAM KEMP	TRUSTEE	2.00	Director	$0	$0	$0
BRANDON OSBAHR	CHAIRMAN	2.00	Officer Director	$0	$0	$0
FRANK A RODGERS	TRUSTEE	2.00	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
2024	$3,083,429	$4,381,162	$6,957,305	$-1,297,733
2023	$3,052,288	$2,331,222	$7,527,923	$721,066
2022	$2,469,816	$2,786,117	$6,763,019	$-316,301
2021	$3,000,940	$2,717,951	$6,890,187	$282,989
2020	$2,722,292	$3,004,663	$6,933,717	$-282,371
2019	$2,504,739	$2,119,645	$6,806,381	$385,094
2018	$2,020,784	$1,629,812	$6,175,944	$390,972

MEMPHIS CONSTRUCTION BENEFIT FUND