THE CLARENCE DAY FOUNDATION (EIN 621441490) - 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

1989

Legal Domicile

Principal Officer

ROBERT M FOCKLER

Phone

9017284600

Tax Period

2024-05-01 to 2025-04-30

THE CLARENCE DAY FOUNDATION, founded in 1989, is a small nonprofit that reported $100K in total revenue in fiscal year 2024. Expenses of $1.8M exceeded revenue, resulting in a 1654% operating deficit.

Mission

THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO ASSIST THE COMMUNITY FOUNDATION OF GREATER MEMPHIS, INC. IN CARRYING OUT ITS CHARITABLE MISSION.

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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 $100,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $100,000

Expense Breakdown

Grants Paid $1,727,600

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,735,100

Other Expenses $26,441

TOTAL EXPENSES $1,754,041

Year-over-Year Comparison

	2024	2023	Change
Revenue	$100,000	N/A	N/A
Expenses	$1,754,041	$10,470	+166.5%
Net Income	$-1,654,041	$-10,470	+157.0%

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

$881,055

Total Directors

$881,055

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT M FOCKLER	PRESIDENT	1.00	Officer Director	$0	$50,479	$455,196
BARBARA S MORA	ASSISTANT SECRETARY	1.00	Officer Director	$0	$30,543	$252,193
GARY ZWIERZYNSKI	TREASURER START 9.3.24	1.00	Officer Director	$0	$27,261	$173,666
C THOMAS WHITMAN	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM G GRIESBECK	DIRECTOR	1.00	Director	$0	$0	$0
J MARTIN REGAN JR	SECRETARY	1.00	Officer Director	$0	$0	$0
J RICHARD BUCHIGNANI	CHAIR	1.00	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
2025	$100,000	$1,754,041	$51,942	$-1,654,041
2024	No data	$10,470	$1,705,983	No data
2023	$7,520	$11,146	$1,717,428	$-3,626
2022	$7,520	$7,520	$1,720,079	No data
2021	$7,520	$7,520	$1,727,600	No data

THE CLARENCE DAY FOUNDATION