NATIONAL ASSOC FOR PUPIL TRANSPORTATION (EIN 751501000) - 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

1974

Legal Domicile

Principal Officer

RICK GRISHAM

Phone

5182180867

Tax Period

2022-07-01 to 2023-06-30

NATIONAL ASSOC FOR PUPIL TRANSPORTATION, founded in 1974, is a small nonprofit that reported $259K in total revenue in fiscal year 2022. Expenses of $325K exceeded revenue, resulting in a 25% operating deficit.

Mission

THE ASSOCIATION PROMOTES THE IMPROVEMENT OF ECONOMY AND SAFETY IN PUPIL TRANSPORTATION THROUGH EDUCATION AND AWARENESS, SERVING OVER 1,400 MEMBERS IN NORTH AMERICA.

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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 (2022)

Revenue Breakdown

Contributions & Grants $203,969

Program Service Revenue $52,198

Investment Income $3,212

Other Revenue $0

TOTAL REVENUE $259,379

Expense Breakdown

Grants Paid $0

Salaries & Benefits $174,837

Fundraising Expenses $0

Other Expenses $150,344

TOTAL EXPENSES $325,181

Year-over-Year Comparison

	2022	2021	Change
Revenue	$259,379	$247,341	+0.0%
Expenses	$325,181	$267,062	+0.2%
Net Income	$-65,802	$-19,721	+2.3%

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

$79,696

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RUTH ANN MCGEE-HEWITT	EXECUTIVE DI	30.00	Officer	$66,231	$13,465	$79,696
ATHENA GERZANIC BARTZ	DIRECOTR	2.50	Director	$0	$0	$0
KIMBERLY RETNER MARTIN	DIRECTOR	2.50	Director	$0	$0	$0
MELODY CONIGLIO	DIRECTOR	2.50	Director	$0	$0	$0
RICK GRISHAM	PRESIDENT	5.00	Officer Director	$0	$0	$0
KEITH KAUP	DIRECTOR	2.50	Director	$0	$0	$0
PETER LAWRENCE	DIRECTOR	2.50	Officer Director	$0	$0	$0
TEENA MITCHELL	PRESIDENT EL	2.50	Officer Director	$0	$0	$0
ALEX SPANN	DIRECTOR	2.50	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$259,379	$325,181	$1,150,493	$-65,802
2021	$301,052	$259,925	$1,338,355	$41,127
2020	$368,857	$355,723	$1,267,297	$13,134
2019	$436,462	$337,904	$1,654,341	$98,558
2018	$980,937	$921,891	$1,410,042	$59,046

NATIONAL ASSOC FOR PUPIL TRANSPORTATION