ELIZABETH COLLINS LIVER MEMORIAL TR C/O ROBERTSON BANKING COMPANY (EIN 636196006) - 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

1995

Legal Domicile

Principal Officer

ROBERTSON BANKING COMPANY

Phone

3342896729

Tax Period

2025-01-01 to 2025-12-31

ELIZABETH COLLINS LIVER MEMORIAL TR C/O ROBERTSON BANKING COMPANY, founded in 1995, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $199K in total revenue in fiscal year 2020. Revenue decreased 14% compared to the prior year. Expenses of $346K exceeded revenue, resulting in a 74% operating deficit.

Mission

CONTINUED OPERATIONS TO CARRY-OUT TAX EXEMPT PURPOSES OF THE LIVER TRUST, INCLUDING BUT NOT LIMITED TO, MANAGING THE TRUST'S FUNDS TO GENERATE AND DISTRUBUTE 60% OF THE NET INCOME TO JUDSON COLLEGE AND 40% OF THE NET INCOME TO GALLION BAPTIST CHURCH. SAID DISTRIBUTIONS CONSTITUTE THE LARGEST AMOUNTOF SUPPORT GENERATED BY ANY OTHER SINGLE ORGANIZATION SUPPORTING JUDSON COLLEGE AND GALLION BAPTIST . CHURCH.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $961,644

Other Revenue $0

TOTAL REVENUE $961,644

Expense Breakdown

Grants Paid $222,022

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $222,022

Other Expenses $106,409

TOTAL EXPENSES $328,431

Year-over-Year Comparison

	2025	2024	Change
Revenue	$961,644	$250,139	+2.8%
Expenses	$328,431	$294,557	+0.1%
Net Income	$633,213	$-44,418	-15.3%

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

N/A

Independent Members

N/A

Employees

N/A

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
ROBERTSON BANKING COMPANY	TRUSTEE	N/A		$0	$0	$0
ARETHA MUHAMMAD	PRINCIPAL OF	N/A		$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	$961,644	$328,431	$6,985,377	$633,213
2024	$250,139	$294,557	$6,811,685	$-44,418
2023	$229,098	$318,317	$6,143,928	$-89,219
2022	$231,257	$383,950	$6,128,475	$-152,693
2021	$695,399	$364,934	$6,014,780	$330,465
2020	$199,446	$346,062	$5,552,521	$-146,616

ELIZABETH COLLINS LIVER MEMORIAL TR C/O ROBERTSON BANKING COMPANY