THE CARBON FUND

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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

2002

Legal Domicile

Principal Officer

JAMES L CUMMINS

Phone

6626863375

Tax Period

2023-01-01 to 2023-12-31

THE CARBON FUND, founded in 2002, is a small nonprofit in the Science & Technology sector that reported $112K in total revenue in fiscal year 2023. The organization ran a surplus of $66K, a strong 59% operating margin.

Mission

TO EDUCATE THE PUBLIC ABOUT THE EFFECTIVE AND EFFICIENT MANAGEMENT OF CARBON, A COMPONENT OF GREENHOUSE GAS THAT HAS BEEN LINKED TO GLOBAL CLIMATE CHANGE.

Program Service Accomplishments

Program 1

Expenses: $41,629

PROGRAM OPERATING EXPENSES - THE ORGANIZATION CONTINUES WORKING TO PROMOTE THE PROTECTION, RESTORATION AND ENHANCEMENT OF FORESTS THROUGH CARBON SEQUESTRATION.

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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 (2023)

Revenue Breakdown

Contributions & Grants $44,328

Program Service Revenue $3,575

Investment Income $63,970

Other Revenue $0

TOTAL REVENUE $111,873

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,490

Fundraising Expenses $165

Program Expenses $41,629

Other Expenses $29,669

TOTAL EXPENSES $46,159

Year-over-Year Comparison

	2023	2022	Change
Revenue	$111,873	$-1,478	-76.7%
Expenses	$46,159	$7,089	+5.5%
Net Income	$65,714	$-8,567	-8.7%

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

$162,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES L CUMMINS	EXEC. DIRECT	N/A	Officer	$0	$0	$162,500
MARSHA BARBOUR	TRUSTEE	N/A	Director	$0	$0	$0
DAVID BRAMLETTE	TRUSTEE	N/A	Director	$0	$0	$0
HOWARD BRENT	TRUSTEE	N/A	Director	$0	$0	$0
JIMMY BRYAN	TRUSTEE	N/A	Director	$0	$0	$0
RICK CALHOON	TRUSTEE	N/A	Director	$0	$0	$0
ANGELA COCKERHAM	TRUSTEE	N/A	Director	$0	$0	$0
JIM CURRIE	TRUSTEE	N/A	Director	$0	$0	$0
MARTHA DALRYMPLE	TRUSTEE	N/A	Director	$0	$0	$0
BILLY VAN DEVENER	TRUSTEE	N/A	Director	$0	$0	$0
GEORGE REA WALKER III	TRUSTEE	N/A	Director	$0	$0	$0
RICHARD MCRAE	TRUSTEE	N/A	Director	$0	$0	$0
CHARLES PICKERING	TRUSTEE	N/A	Director	$0	$0	$0
CLARKE REED	CHAIRMAN	N/A	Director	$0	$0	$0
SANDY WILLIAMS	PRESIDENT	N/A	Officer 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
2024	No data	No data	No data	No data
2023	$111,873	$46,159	$967,807	$65,714
2022	$-1,478	$7,089	$863,416	$-8,567
2021	$100,691	$5,071	$871,983	$95,620
2020	$149,719	$1,194	$985,969	$148,525
2019	$84,515	$2,108	$837,444	$82,407
2018	$9,187	$43,001	$330,037	$-33,814