ARKANSAS ASSOCIATION FOR SUPERVISION & CURRICULUM DEVELOPMEN (EIN 710693604) - 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

1990

Legal Domicile

Principal Officer

PHOEBE BAILEY

Phone

8707773076

Tax Period

2019-10-01 to 2020-09-30

ARKANSAS ASSOCIATION FOR SUPERVISION & CURRICULUM DEVELOPMEN, founded in 1990, is a small nonprofit that reported $221K in total revenue in fiscal year 2017. Revenue decreased 15% compared to the prior year. Expenses of $261K exceeded revenue, resulting in a 18% operating deficit.

Mission

AASCD IS DEDICATED TO THE DEVELOPMENT AND SUPPORT OF LEADERSHIP AND BEST PRACTICES IN CURRICULUM, INSTRUCTION, ASSESSMENT AND SUPERVISION THAT ENSURES SUCCESS FOR ALL LEARNERS.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $19,021

Investment Income $167

Other Revenue $0

TOTAL REVENUE $19,188

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $48,814

Other Expenses $48,814

TOTAL EXPENSES $48,814

Year-over-Year Comparison

	2019	2018	Change
Revenue	$19,188	$105,086	-0.8%
Expenses	$48,814	$119,886	-0.6%
Net Income	$-29,626	$-14,800	+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

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
PHOEBE BAILEY	TREASURER	1.00	Officer Director	$0	$0	$0
MARK GOTCHER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL HENSLEY	DIRECTOR	1.00	Director	$0	$0	$0
LISA MILLER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
PAULA RAWLS	SECRETARY	1.00	Officer Director	$0	$0	$0
TRACY TUCKER	DIRECTOR	1.00	Director	$0	$0	$0
SHEENA WILLIAMSON	DIRECTOR	1.00	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
2020	$19,188	$48,814	$170,757	$-29,626
2019	$105,086	$119,886	$200,383	$-14,800
2018	$220,817	$260,553	$215,183	$-39,736

ARKANSAS ASSOCIATION FOR SUPERVISION & CURRICULUM DEVELOPMEN