SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC (EIN 760427292) - 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

1928

Legal Domicile

Principal Officer

NOEL SLOAN

Phone

2062107751

Tax Period

2024-06-01 to 2025-05-31

SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC, founded in 1928, is a community nonprofit in the Unknown sector that reported $1.8M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum.

Mission

TO INFORM HIGHER EDUCATION INSTITUTIONS IN THE SOUTHERN U.S. ON ISSUES THAT AFFECT THEM.

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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 $366,164

Program Service Revenue $1,282,933

Investment Income $101,082

Other Revenue $0

TOTAL REVENUE $1,750,179

Expense Breakdown

Grants Paid $24,648

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,306,186

Other Expenses $1,791,788

TOTAL EXPENSES $1,816,436

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,750,179	$1,422,046	+0.2%
Expenses	$1,816,436	$1,435,983	+0.3%
Net Income	$-66,257	$-13,937	+3.8%

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

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
DARRELL DUNCAN	PRESIDENT	6.00	Officer Director	$0	$0	$0
DEBBIE WALKER	1ST VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
JEREMY DIGORIO	2ND VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
JAMIE LOFTIN	3RD VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
BRENNA DIXON	SECRETARY	4.00	Officer Director	$0	$0	$0
LISA MAZURE	TREASURER	4.00	Officer Director	$0	$0	$0
ANTRAMEKA KNIGHT	ASSISTANT TREASURER	4.00	Officer Director	$0	$0	$0
NOEL SLOAN	IMMEDIATE PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
KELLY EPTING	CO-CHAIR PROF. DEV. COMMITTEE	6.00	Director	$0	$0	$0
BRETT POWELL	CO-CHAIR PROF. DEV. COMMITTEE	6.00	Director	$0	$0	$0
BRYAN ELMORE	CO-CHAIR PROF. DEV. COMMITTEE	6.00	Director	$0	$0	$0
RANDY ELLIS	BUS PARTNER RELATIONS COORD.	6.00	Director	$0	$0	$0
UNDRIA STALLING	DIVERSITY, EQUITY & INCLUSION COORD.	2.00	Director	$0	$0	$0
WILLIAM NELSON	MEMBERS AT LARGE	2.00	Director	$0	$0	$0
CHRIS GARDNER	MEMBERS AT LARGE	2.00	Director	$0	$0	$0
STAN SULLIVANT	MEMBERS AT LARGE	2.00	Director	$0	$0	$0
KIM MCCULLOCK	CONSTITUENT CHAIR	2.00	Director	$0	$0	$0
KELVIN DAVIS	CONSTITUENT CHAIR	2.00	Director	$0	$0	$0
KIM HADLEY	CONSTITUENT CHAIR	2.00	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	$1,750,179	$1,816,436	$1,454,779	$-66,257
2024	$1,422,046	$1,435,983	$1,677,297	$-13,937
2023	$1,296,806	$1,485,776	$1,360,421	$-188,970
2022	$1,279,936	$1,255,914	$2,013,479	$24,022
2021	$733,350	$468,672	$1,768,349	$264,678
2020	$586,113	$647,079	$1,189,087	$-60,966
2019	$1,040,358	$1,055,378	$1,027,094	$-15,020
2018	$973,492	$1,057,182	$1,471,489	$-83,690

SOUTHERN ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS INC