KATE DUNCAN SMITH DAR SCHOOL (EIN 630338084) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1924

Legal Domicile

Principal Officer

HEATHER GREEN

Phone

2567284236

Tax Period

2024-10-01 to 2025-09-30

KATE DUNCAN SMITH DAR SCHOOL, founded in 1924, is a small nonprofit that reported $781K in total revenue in fiscal year 2017. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 51% operating deficit.

Mission

IT IS THE MISSION OF THE KATE DUNCAN SMITH DAR SCHOOL TO EDUCATE THE CHILDREN OF GUNTER MOUNTAIN.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,112,131

Program Service Revenue $0

Investment Income $83,331

Other Revenue $70,756

TOTAL REVENUE $1,266,218

Expense Breakdown

Grants Paid $140,439

Salaries & Benefits $385,174

Fundraising Expenses $31,584

Program Expenses $1,146,593

Other Expenses $746,955

TOTAL EXPENSES $1,272,568

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,266,218	$1,410,406	-0.1%
Expenses	$1,272,568	$1,272,980	0.0%
Net Income	$-6,350	$137,426	-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

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

$93,475

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JANET E DEATON	STATE REGENT'S APPOINTEE	0.00	Director	$0	$0	$0
ATHELIA GIBBS	VICE CHAIR, EXECUTIVE BOAR	0.00	Director	$0	$0	$0
AUDRA L WHITE	STATE REGENT'S APPOINTEE	0.00	Director	$0	$0	$0
BETTY D MOORE	RECORDING SECRETARY	0.00	Director	$0	$0	$0
CHERYL P HARRISON	HONORARY CHAIR FOR LIFE, E	0.00	Director	$0	$0	$0
NANCY S FOLK	STATE REGENT'S APPOINTEE	0.00	Director	$0	$0	$0
CHRISTINA M RAMOS	TRUSTEE	0.00	Director	$0	$0	$0
JEAN W VAUGHAN	HONORARY MEMBER	0.00	Director	$0	$0	$0
CINDY WIGLEY	TRUSTEE	0.00	Director	$0	$0	$0
DAWN MOULTHROP BRADY	TRUSTEE	0.00	Director	$0	$0	$0
ELLEN TUCKER	STATE SCHOOL CHAIR	0.00	Director	$0	$0	$0
SHELBY D WARD	HONORARY MEMBER	0.00	Director	$0	$0	$0
GAIL W MOORE	TREASURER, EXECUTIVE BOARD	0.00	Director	$0	$0	$0
HAMPTON SMITH	TRUSTEE	0.00	Director	$0	$0	$0
HELEN R POWELL	TRUSTEE	0.00	Director	$0	$0	$0
JESSI C SCNIPER	STATE REGENT'S APPOINTEE	0.00	Director	$0	$0	$0
LARRY WARD	TRUSTEE	0.00	Director	$0	$0	$0
LYNN F YOUNG	TRUSTEE	0.00	Director	$0	$0	$0
MALINDA WILLIAMS	STATE REGENT'S APPOINTEE	0.00	Director	$0	$0	$0
MELVINA P PHILLIPS	CHAIRMAN, EXECUTIVE BOARD	0.00	Director	$0	$0	$0
MINDY T KAMMEYER-PRICE	TRUSTEE	0.00	Director	$0	$0	$0
PATRICE R DONNELLY	VICE PRESIDENT GENERAL	0.00	Director	$0	$0	$0
PEGGY S JOHNSON	HONORARY CHAIR FOR LIFE	0.00	Director	$0	$0	$0
RICKY SUTPHIN	TRUSTEE	0.00	Director	$0	$0	$0
RITA P HORTON	HONORARY CHAIR FOR LIFE	0.00	Director	$0	$0	$0
SUSAN JOHNSTON	TRUSTEE	0.00	Director	$0	$0	$0
SUZANNE L SHAVER	CORRESPONDING SECRETARY	0.00	Director	$0	$0	$0
TAMMY B CLEMONS	PARLIAMENTARIAN	0.00	Director	$0	$0	$0
SUE ELLEN ADAMS	TRUSTEE	0.00	Director	$0	$0	$0
BETH CAGLE	TRUSTEE	0.00	Director	$0	$0	$0
CRICKET C CRIGLER	TRUSTEE	0.00	Director	$0	$0	$0
VICKY C FROLICH	TRUSTEE	0.00	Director	$0	$0	$0
SUZANNE LANDRY	TRUSTEE	0.00	Director	$0	$0	$0
JANEAL N SHANNON	TRUSTEE	0.00	Director	$0	$0	$0
ELAINE M SHOLTY	TRUSTEE	0.00	Director	$0	$0	$0
KAY YARBROUGH	TRUSTEE	0.00	Director	$0	$0	$0
MARRIA ELLIOT BLINN	TRUSTEE	0.00	Director	$0	$0	$0
AMELIA K LANGFORD	TRUSTEE	0.00	Director	$0	$0	$0
CAROL TEETERS	TRUSTEE	0.00	Director	$0	$0	$0
HEATHER GREEN	ADMINISTRATOR	40.00	Officer	$93,475	$0	$93,475

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	$1,266,218	$1,272,568	$4,766,374	$-6,350
2024	$1,410,406	$1,272,980	$4,492,339	$137,426
2023	$1,122,762	$1,200,180	$3,972,636	$-77,418
2022	$1,018,493	$1,217,375	$3,754,129	$-198,882
2021	$1,182,922	$1,194,968	$3,991,125	$-12,046
2020	$962,635	$1,168,260	$4,036,544	$-205,625
2019	$913,314	$1,240,062	$4,012,263	$-326,748
2018	$780,826	$1,181,628	$4,215,461	$-400,802

KATE DUNCAN SMITH DAR SCHOOL