ARKANSAS SOCIETY OF CPA'S STUDENT EDUCATION FUND (EIN 716052667) - 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

1962

Legal Domicile

Principal Officer

MARSHA MOFFITT

Phone

5016648739

Tax Period

2024-04-01 to 2025-03-31

ARKANSAS SOCIETY OF CPA'S STUDENT EDUCATION FUND, founded in 1962, is a micro nonprofit that reported $67K in total revenue in fiscal year 2017. Revenue surged 181% from the prior year, signaling strong growth momentum. Expenses of $58K left a modest 13% surplus.

Mission

AWARD SCHOLARSHIPS TO ACCOUNTING STUDENTS.

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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 $34,751

Program Service Revenue $0

Investment Income $49,418

Other Revenue $-2,465

TOTAL REVENUE $81,704

Expense Breakdown

Grants Paid $78,300

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $78,300

Other Expenses $0

TOTAL EXPENSES $78,300

Year-over-Year Comparison

	2024	2023	Change
Revenue	$81,704	$103,345	-0.2%
Expenses	$78,300	$76,100	+0.0%
Net Income	$3,404	$27,245	-0.9%

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
KATIE LEJONG	PRESIDENT	0.50	Officer Director	$0	$0	$0
CONSTANCE MCKNIGHT	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
THOMAS HAYES JR	TREASURER	0.50	Officer Director	$0	$0	$0
MARTHA GRANT	SECRETARY	0.50	Officer Director	$0	$0	$0
LISA BELL	DIRECTOR	0.50	Director	$0	$0	$0
CHARLOTT A JONES	DIRECTOR	0.50	Director	$0	$0	$0
JODY M NATIONS	DIRECTOR	0.50	Director	$0	$0	$0
REBECCA PHILLIPS	DIRECTOR	0.50	Director	$0	$0	$0
MICHAEL M WATTS	DIRECTOR	0.50	Director	$0	$0	$0
MARSHA MOFFITT	EXECUTIVE DIRECTOR ASCPA	1.00	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
2025	$81,704	$78,300	$1,828,127	$3,404
2024	$103,345	$76,100	$1,763,442	$27,245
2023	$67,488	$66,300	$1,506,530	$1,188
2022	$63,340	$58,300	$1,690,856	$5,040
2021	$85,208	$59,300	$1,609,658	$25,908
2018	$66,866	$58,028	$1,264,409	$8,838

ARKANSAS SOCIETY OF CPA'S STUDENT EDUCATION FUND