SUMMERSVILLE PUBLISHING ENTHUSIASTS (EIN 752983616) - 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

2000

Legal Domicile

Principal Officer

SHARON M VAUGHN

Phone

4179324700

Tax Period

2025-01-01 to 2025-12-31

SUMMERSVILLE PUBLISHING ENTHUSIASTS, founded in 2000, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $64K in total revenue in fiscal year 2025. Revenue fell 209% from the prior year — a significant decline worth monitoring.

Mission

The mission of Summersville Publishing is to provide a free newspaper to area residents. Currently we are serving 6300 households with educational data provided in the newspaper as well as local news.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $137,859

Investment Income $0

Other Revenue $-201,796

TOTAL REVENUE $-63,937

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,065

Fundraising Expenses $0

Program Expenses $212,205

Other Expenses $143,140

TOTAL EXPENSES $212,205

Year-over-Year Comparison

	2025	2024	Change
Revenue	$-63,937	$58,855	-2.1%
Expenses	$212,205	$244,755	-0.1%
Net Income	$-276,142	$-185,900	+0.5%

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
SHARON M VAUGHN	DIRECTOR	45.00	Officer Director	$0	$0	$0
MICHAEL R VAUGHN	BOARD MEMBER	17.00	Director	$0	$0	$0
MICHAEL D PLANK	BOARD MEMBER	15.00	Director	$0	$0	$0
GLORIA GREEAR	BOARD MEMBER	6.00	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	$-63,937	$212,205	$31,669	$-276,142
2024	No data	No data	No data	No data
2023	$187,411	$241,956	$51,214	$-54,545
2022	$202,904	$224,529	$61,570	$-21,625
2021	$207,138	$231,210	$66,775	$-24,072
2020	$179,295	$202,679	$58,287	$-23,384
2019	$194,270	$209,188	$42,391	$-14,918
2018	$209,087	$200,737	$57,309	$8,350

SUMMERSVILLE PUBLISHING ENTHUSIASTS