SMART FINANCIAL CREDIT UNION (EIN 740695355) - 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

1934

Legal Domicile

Principal Officer

LEANN KACZYNSKI

Phone

7138501600

Tax Period

2023-01-01 to 2023-12-31

SMART FINANCIAL CREDIT UNION, founded in 1934, is a mid-sized nonprofit that reported $46.4M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $43.3M left a modest 7% surplus.

Mission

TO PROVIDE AN EXCELLENT EXPERIENCE THROUGH EVERY MEMBER-OWNER AND CO-WORKER INTERACTION.

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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 $0

Program Service Revenue $36,097,735

Investment Income $6,873,249

Other Revenue $3,395,498

TOTAL REVENUE $46,366,482

Expense Breakdown

Grants Paid $15,000

Salaries & Benefits $19,356,230

Fundraising Expenses $0

Other Expenses $16,343,346

TOTAL EXPENSES $43,302,703

Year-over-Year Comparison

	2023	2022	Change
Revenue	$46,366,482	$39,299,069	+0.2%
Expenses	$43,302,703	$34,267,295	+0.3%
Net Income	$3,063,779	$5,031,774	-0.4%

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

231

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

$1,009,906

Total Directors

$66,800

Key Employees

$1,669,007

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHAD G GREER	CHAIRMAN	6.00	Officer Director	$8,350	$0	$8,350
TAMMIE MOORE	VICE-CHAIR	6.00	Officer Director	$8,350	$0	$8,350
TIMOTHY RAFFIELD	SECRETARY	6.00	Officer Director	$8,350	$0	$8,350
DIANA CARRION	TREASURER	6.00	Officer Director	$8,350	$0	$8,350
JEFFREY W HAMLIN	DIRECTOR	6.00	Director	$8,350	$0	$8,350
LARRY FRAZIER	DIRECTOR	6.00	Director	$8,350	$0	$8,350
DOUTHULIA GARDNER	DIRECTOR	6.00	Director	$8,350	$0	$8,350
MICHAEL O'NEILL	DIRECTOR	6.00	Director	$8,350	$0	$8,350
LEANN KACZYNSKI	CEO	50.00	Officer	$423,705	$189,633	$613,338
ANGELA CHAN	EVP / CFO	50.00	Officer	$255,181	$107,987	$363,168
PRESTON PRICE	CXO (THRU 09/23)	45.00	Key Emp	$413,844	$42,717	$456,561
MARCUS MANNING	CIO	45.00	Key Emp	$225,042	$30,538	$255,580
JULIO ROMAN	CRO	45.00	Key Emp	$219,992	$28,966	$248,958
BRIAN ZIEMBA	CCO	45.00	Key Emp	$211,004	$63,270	$274,274
SEAN PRICE	CLO	45.00	Key Emp	$171,407	$43,657	$215,064
CORBIN WILSON	CMO	45.00	Key Emp	$171,040	$47,530	$218,570
CHRIS CONWAY	SVP ENTERPRISE OPERATIONS / COO	45.00	Highest	$154,366	$33,908	$188,274
LUIS GARCIA	VP COMMERCIAL CREDIT	45.00	Highest	$152,507	$12,324	$164,831
ANGELA AGUIRRE	SVP RELATIONSHIP DEVELOPMENT	45.00	Highest	$149,863	$33,798	$183,661
ANDREW HUANG	VP MARKETING	45.00	Highest	$140,172	$13,896	$154,068
RAYMOND FINNEGAN	VP LOGISTICS / SECURITY	45.00	Highest	$131,026	$30,096	$161,122

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	$46,366,482	$43,302,703	$848,281,672	$3,063,779
2022	$39,299,069	$34,267,295	$858,528,681	$5,031,774
2021	$34,269,474	$30,250,714	$863,045,485	$4,018,760
2020	$37,952,681	$38,345,111	$785,559,214	$-392,430
2019	$43,400,030	$39,560,547	$699,427,314	$3,839,483
2018	$42,899,533	$38,353,223	$686,964,169	$4,546,310

SMART FINANCIAL CREDIT UNION