EAST TENNESSEE PROBATION INC (EIN 621802435) - 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

1999

Legal Domicile

Principal Officer

Ginger Summers

Phone

4236130084

Tax Period

2025-01-01 to 2025-12-31

EAST TENNESSEE PROBATION INC, founded in 1999, is a micro nonprofit in the Crime & Legal sector that reported $82K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. Expenses of $91K exceeded revenue, resulting in a 11% operating deficit.

Mission

Probation Office Rehabilitation Services

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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 $0

Program Service Revenue $82,165

Investment Income $0

Other Revenue $0

TOTAL REVENUE $82,165

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,714

Fundraising Expenses $0

Program Expenses $9,776

Other Expenses $21,377

TOTAL EXPENSES $91,091

Year-over-Year Comparison

	2025	2024	Change
Revenue	$82,165	$90,698	-0.1%
Expenses	$91,091	$84,111	+0.1%
Net Income	$-8,926	$6,587	-2.4%

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

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

$61,760

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Loretta Grooms	CEO/Probation Officer	40	Officer	$30,880	$0	$30,880
Ginger Summers	Executive Director	40	Officer	$30,880	$0	$30,880
Ryan Grooms	Secretary	10	Officer	$0	$0	$0
Rita Kay Spessert	Board of Directors	10	Officer	$0	$0	$0
Jim Huskey	Board of Directors	10	Officer	$0	$0	$0
Penny Atkins	Board of Directors	10	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	$82,165	$91,091	$12,499	$-8,926
2024	$90,698	$84,111	$21,425	$6,587
2023	$78,155	$74,744	$14,838	$3,411
2022	$72,085	$74,738	$11,427	$-2,653
2021	$78,474	$82,484	$14,080	$-4,010
2020	$67,127	$51,452	$18,090	$15,675

EAST TENNESSEE PROBATION INC