Colorado School & Public Employees Retirement Assoc (EIN 742122589) - 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

1980

Legal Domicile

Phone

3033442981

Tax Period

2024-09-01 to 2025-08-31

Colorado School & Public Employees Retirement Assoc, founded in 1980, is a small nonprofit that reported $227K in total revenue in fiscal year 2024. Net assets of $481K represent 25 months of operating reserves.

Mission

The Colorado School and Public Employees Retirement Association is the state organization that has as its sole purpose the improvement of the welfare of retired school and public employees in Colorado.

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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 $204,769

Program Service Revenue $14,934

Investment Income $7,346

Other Revenue $390

TOTAL REVENUE $227,439

Expense Breakdown

Grants Paid $30,848

Salaries & Benefits $95,262

Fundraising Expenses $0

Program Expenses $209,574

Other Expenses $33,792

TOTAL EXPENSES $223,404

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,439	$235,072	0.0%
Expenses	$223,404	$255,688	-0.1%
Net Income	$4,035	$-20,616	-1.2%

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

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
Gwen Giddens	President	2.00	Officer	$0	$0	$0
Mary-Lynn Jones	Past-President	2.00	Officer	$0	$0	$0
Cindy Ober	President-Elect	2.00	Officer	$0	$0	$0
Sandra Patton	Treasurer	2.00	Officer	$0	$0	$0
John Kerr	Secretary	2.00	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	$227,439	$223,404	$489,332	$4,035
2024	$235,072	$255,688	$498,629	$-20,616
2023	$273,135	$187,575	$512,778	$85,560
2022	$196,568	$187,860	$299,172	$8,708
2021	$192,290	$151,005	$329,120	$41,285
2020	$191,686	$133,984	$288,381	$57,702

Colorado School & Public Employees Retirement Assoc