VIRGINIA SMITH TRUST (EIN 770295858) - 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

1975

Legal Domicile

Principal Officer

JANET RILEY

Phone

2093816604

Tax Period

2019-07-01 to 2020-06-30

VIRGINIA SMITH TRUST, founded in 1975, is a small nonprofit in the Education sector that reported $101K in total revenue in fiscal year 2019. Revenue fell 87% from the prior year — a significant decline worth monitoring. Expenses of $219K exceeded revenue, resulting in a 116% operating deficit.

Mission

TO PROVIDE SCHOLARSHIP FUNDS FOR STUDENTS TO ATTEND HIGHER INSTITUTIONS OF LEARNING.

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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 (2019)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $1,266

Other Revenue $100,000

TOTAL REVENUE $101,266

Expense Breakdown

Grants Paid $124,250

Salaries & Benefits $7,420

Fundraising Expenses $0

Program Expenses $124,250

Other Expenses $87,238

TOTAL EXPENSES $218,908

Year-over-Year Comparison

	2019	2018	Change
Revenue	$101,266	$775,931	-0.9%
Expenses	$218,908	$834,397	-0.7%
Net Income	$-117,642	$-58,466	+1.0%

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

$423,839

Total Directors

$7,340

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE M TIETJEN	TRUST ADVISOR	1.00	Officer	$0	$13,550	$240,677
JANET RILEY	FINANCIAL ADVISOR	1.00	Officer	$0	$13,550	$180,062
DENNIS HANKS	CHAIR PERSON	1.00	Officer Director	$1,700	$0	$1,700
FRED HONOR'E	MEMBER	1.00	Director	$1,700	$0	$1,700
FRANK FAGUNDES	MEMBER	1.00	Director	$1,400	$0	$1,400
CHRISTOPHER CHAVEZ	VICE-CHAIR	1.00	Officer Director	$1,400	$0	$1,400
GENEVA BRETT	MEMBER	1.00	Director	$1,140	$0	$1,140

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
2020	$101,266	$218,908	$34,177,561	$-117,642
2019	$775,931	$834,397	$34,132,051	$-58,466
2018	$328,650	$173,819	$33,966,968	$154,831

VIRGINIA SMITH TRUST