KANSAS ORGANIZATION OF STATE EMPLOYEES LOCAL 300 (EIN 743214202) - 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

2007

Legal Domicile

Principal Officer

SARAH LAFRENZ

Phone

7853541174

Tax Period

2024-07-01 to 2025-06-30

KANSAS ORGANIZATION OF STATE EMPLOYEES LOCAL 300, founded in 2007, is a small nonprofit that reported $533K in total revenue in fiscal year 2024. Expenses of $610K exceeded revenue, resulting in a 14% operating deficit.

Mission

to promote the economic and social interests of Kansas state employees and their families; to promote improved working conditions for Kansas state employees and to improve the delivery of quality government services; to promote collective bargaining rights for those eligible for membership in this organization; and to carry out on a local basis the objectives of the American Federation of State, County and Municipal Employees and the American Federation of Teachers

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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 $60,739

Program Service Revenue $472,475

Investment Income $0

Other Revenue $0

TOTAL REVENUE $533,214

Expense Breakdown

Grants Paid $0

Salaries & Benefits $246,871

Fundraising Expenses $0

Other Expenses $363,415

TOTAL EXPENSES $610,286

Year-over-Year Comparison

	2024	2023	Change
Revenue	$533,214	$502,822	+0.1%
Expenses	$610,286	$556,143	+0.1%
Net Income	$-77,072	$-53,321	+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

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

$109,118

Total Directors

$109,118

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARAH LAFRENZ	President	40.00	Officer Director	$78,970	$30,148	$109,118
CHARLEEN FOSKUHL	Director	2.00	Director	$0	$0	$0
LYNETTE DELANEY	Director	4.00	Director	$0	$0	$0
KEVIN JOHNSON	Director	3.00	Director	$0	$0	$0
LOREN KRIEGEL	Vice President	0.00	Director	$0	$0	$0
ROCKY LINDGREN	Director	0.00	Director	$0	$0	$0
DAVID GORGES	Director	0.00	Director	$0	$0	$0
RICK WILEY	Secretary	0.00	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	$533,214	$610,286	$177,722	$-77,072
2024	$502,822	$556,143	$249,273	$-53,321
2023	$489,388	$489,842	$297,363	$-454
2022	$487,032	$406,413	$300,126	$80,619
2021	$548,927	$443,518	$227,383	$105,409
2020	$540,853	$447,498	$116,989	$93,355
2019	$496,100	$455,910	$34,707	$40,190

KANSAS ORGANIZATION OF STATE EMPLOYEES LOCAL 300