South Central Membrane Association

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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

1997

Legal Domicile

Principal Officer

Arturo Ruiz

Phone

5126176529

Tax Period

2023-01-01 to 2023-12-31

South Central Membrane Association, founded in 1997, is a small nonprofit in the Community Improvement sector that reported $223K in total revenue in fiscal year 2023. Revenue surged 92% from the prior year, signaling strong growth momentum. The organization ran a surplus of $35K, a strong 16% operating margin.

Mission

Conduct conferences to educate government officials and the public in Texas, Louisiana, New Mexico, Oklahoma Arkansas about available technologies to improve water quality.

Program Service Accomplishments

Program 1

Expenses: $114,785 Revenue: $170,118

Annual Conference and workshops and Public Outreach

Program 2

Expenses: $24,405 Revenue: $48,020

Enlisting and retaining memberships

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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 $48,370

Program Service Revenue $170,118

Investment Income $3,970

Other Revenue $925

TOTAL REVENUE $223,383

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $139,190

Other Expenses $188,656

TOTAL EXPENSES $188,656

Year-over-Year Comparison

	2023	2022	Change
Revenue	$223,383	$116,513	+0.9%
Expenses	$188,656	$136,642	+0.4%
Net Income	$34,727	$-20,129	-2.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Arturo Ruiz	President AMTA Liaison Dir	004.00	Officer Director	$0	$0	$0
Tim Kirk	Vice President	002.00	Officer Director	$0	$0	$0
John Bailey	Treasurer	002.00	Officer Director	$0	$0	$0
Robert Boysen	Secretary	002.00	Officer Director	$0	$0	$0
Daniel Barge	Director	001.00	Director	$0	$0	$0
Leonard Hansen	Director	001.00	Director	$0	$0	$0
Scott Powell	Director	001.00	Director	$0	$0	$0
Robert Rodriguez	Director	001.00	Director	$0	$0	$0
Peggy Smith	Director	001.00	Director	$0	$0	$0
Dakota Tawater	Director	001.00	Director	$0	$0	$0
Joshua Berryhill	Director	001.00	Director	$0	$0	$0
Darrell Byrer	Director	001.00	Director	$0	$0	$0
Michael Gisclair	Director	001.00	Director	$0	$0	$0
Justin Sutherland	Director	001.00	Director	$0	$0	$0
Stefan Dollins	Director	001.00	Director	$0	$0	$0
Dennis Livingston	Director	001.00	Director	$0	$0	$0
James Naylor	Director	001.00	Director	$0	$0	$0
David Simons	Ex Officio Dir	001.00	Director	$0	$0	$0
Erika Mancha	Ex Officio Dir	001.00	Director	$0	$0	$0
Judy Adams	Director	001.00	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
2023	$223,383	$188,656	$202,110	$34,727