CENTRAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS (EIN 731079052) - 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

1987

Legal Domicile

Principal Officer

ROBERT SWANSON

Phone

4193728597

Tax Period

2024-09-01 to 2025-08-31

CENTRAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS, founded in 1987, is a small nonprofit in the Education sector that reported $716K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $903K exceeded revenue, resulting in a 26% operating deficit.

Mission

THE MISSION OF THE ASSOCIATION IS TO IMPROVE COLLEGE & UNIVERSITY FINANCIAL MANAGEMENT & BUSINESS ADMINISTRATION AND TO PROMOTE THE PROFESSION'S IDEALS, ETHICS, & STANDARDS. IT PROVIDES PROFESSIONAL DEVELOPMENT OPPORTUNITIES, AS WELL AS LEADERSHIP TRAINING FOR ALL LEVELS OF STAFF IN BUSINESS AND FINANCIAL MANAGEMENT.

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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 $126,454

Program Service Revenue $469,924

Investment Income $116,365

Other Revenue $3,076

TOTAL REVENUE $715,819

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $625,874

Other Expenses $903,282

TOTAL EXPENSES $903,282

Year-over-Year Comparison

	2024	2023	Change
Revenue	$715,819	$634,670	+0.1%
Expenses	$903,282	$723,652	+0.2%
Net Income	$-187,463	$-88,982	+1.1%

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
EARL BELL	DIRECTOR	1.00	Director	$0	$0	$0
NANCY COMBS	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
CLAIR KNAPP	2ND PAST PRE	1.00	Officer Director	$0	$0	$0
STEVE MANDEVILLE	1ST VICE PRE	1.00	Officer Director	$0	$0	$0
SUSAN MANN	DIRECTOR	1.00	Director	$0	$0	$0
SHARI MAYER	PAST PRESIDE	1.00	Officer Director	$0	$0	$0
MARTY MICKEY	DIRECTOR	1.00	Director	$0	$0	$0
GREG SANIAL	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT SWANSON	TREASURER	1.00	Officer Director	$0	$0	$0
LOIS TATRO	SECRETARY	1.00	Officer Director	$0	$0	$0
MIKE VOLNA	DIRECTOR	1.00	Director	$0	$0	$0
MARK VOLPATTI	PRESIDENT	1.00	Officer Director	$0	$0	$0
JEFF WILHELMI	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA WOMGRAM	DIRECTOR	1.00	Director	$0	$0	$0
KATRINA YOAKUM	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
2025	$715,819	$903,282	$2,213,046	$-187,463
2024	$634,670	$723,652	$2,346,995	$-88,982
2023	$655,837	$656,525	$2,189,922	$-688
2022	$349,969	$318,648	$2,127,235	$31,321
2021	$154,798	$135,270	$2,240,627	$19,528
2020	$666,176	$565,954	$1,996,564	$100,222

CENTRAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS