SEVIER COUNTY COUNCIL ON AGING (EIN 620995993) - 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

TODD HEPTINSTALL

Phone

8654538080

Tax Period

2024-07-01 to 2025-06-30

SEVIER COUNTY COUNCIL ON AGING, founded in 1990, is a small nonprofit that reported $472K in total revenue in fiscal year 2024. Revenue fell 67% from the prior year — a significant decline worth monitoring. Net assets of $1.3M represent 34 months of operating reserves.

Mission

THIS ORGANIZATION PROVIDES ASSISTANCE TO SENIOR CITIZENS TO PURCHASE MEDICATION; PAY FOR UTILITIES, FOOD, RENT, AND HOME REPAIRS; AND HELP WITH ENROLLMENT IN PROGRAMS FOR WHICH THEY MIGHT QUALIFY. ONE DIVISION OF THIS ORGANIZATION RUNS RESIDENT APARTMENTS.

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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 $56,148

Program Service Revenue $372,657

Investment Income $42,527

Other Revenue $803

TOTAL REVENUE $472,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $56,312

Fundraising Expenses $0

Program Expenses $452,211

Other Expenses $407,883

TOTAL EXPENSES $464,195

Year-over-Year Comparison

	2024	2023	Change
Revenue	$472,135	$1,421,677	-0.7%
Expenses	$464,195	$331,545	+0.4%
Net Income	$7,940	$1,090,132	-1.0%

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
TODD HEPTINSTALL	PRESIDENT	4.00	Officer Director	$0	$0	$0
RICHARD YEE	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
KAREN ESTEP	SECRETARY/TREASURER	4.00	Officer Director	$0	$0	$0
JUDY GODFREY	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE HUSKEY	DIRECTOR	2.00	Director	$0	$0	$0
FRANK PARTON	DIRECTOR	2.00	Director	$0	$0	$0
JOANNA JOHNSON	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE HELTON	DIRECTOR	2.00	Director	$0	$0	$0
MARK STRANGE	DIRECTOR	2.00	Director	$0	$0	$0
MARY CUTSHAW	DIRECTOR	2.00	Director	$0	$0	$0
RALPH OBENAUF	DIRECTOR	2.00	Director	$0	$0	$0
ROBERT DAVIS	DIRECTOR	2.00	Director	$0	$0	$0
REBECCA COWAN	DIRECTOR	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
2025	$472,135	$464,195	$1,631,788	$7,940
2024	$1,421,677	$331,545	$1,594,128	$1,090,132
2023	$359,992	$369,106	$571,770	$-9,114
2022	$285,300	$267,104	$535,721	$18,196
2021	$205,624	$209,557	$531,016	$-3,933
2020	$257,550	$245,113	$547,704	$12,437

SEVIER COUNTY COUNCIL ON AGING