CNMI Arts & Culture (EIN 661065238) - 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

2024

Legal Domicile

Principal Officer

Mary Sablan

Phone

6707836249

Tax Period

2024-03-01 to 2024-12-31

CNMI Arts & Culture, founded in 2024, is a small nonprofit in the Arts, Culture & Humanities sector that reported $350K in total revenue in fiscal year 2024.

Mission

To organize and support the communities of artists, artisans, performers, and cultural practitioners in the spirit of showcasing and promoting the traditional arts, language and heritage of the Commonwealth of the Northern Mariana Islands through activities, events, and fundraisers.

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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 $349,967

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $349,967

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $343,324

Other Expenses $343,324

TOTAL EXPENSES $343,324

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,967	$349,967	N/A
Expenses	$343,324	$343,324	N/A
Net Income	$6,643	$6,643	N/A

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
Mary Sablan	Chairperson	12	Officer	$0	$0	$0
Patricia Mareham	Vice Chairperson	12	Officer	$0	$0	$0
Dellina Lieto	Secretary/Treasurer	12	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
2024	$349,967	$343,324	$6,643	$6,643

CNMI Arts & Culture