ARMCHAIREDCLOCKHOURS

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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

2016

Legal Domicile

Principal Officer

SUSAN KANERONNING

Phone

3603035101

Tax Period

2025-01-01 to 2025-12-31

ARMCHAIREDCLOCKHOURS, founded in 2016, is a micro nonprofit in the Education sector that reported $48K in total revenue in fiscal year 2025. Expenses of $56K exceeded revenue, resulting in a 16% operating deficit.

Mission

ONLINE SOURCE FOR TEACHER CONTINUING EDUCATION. WE OFFER PROFESSIONAL AND QUALITY COURSES WITH PROMPT COURTEOUS SERVICE. PROVIDING A UNIQUE BALANCE OF THE OPPORTUNITY FOR EDUCATORS TO STAY ABREST OF CUTTING EDGE RESEARCH AND EDUCATIONAL PRACTICES ON YOUR OWN SCHEDULE.

Program Service Accomplishments

Program 1

Expenses: $55,836 Revenue: $48,130

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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 $48,130

Investment Income $0

Other Revenue $0

TOTAL REVENUE $48,130

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,879

Fundraising Expenses $0

Program Expenses $55,836

Other Expenses $12,957

TOTAL EXPENSES $55,836

Year-over-Year Comparison

	2025	2024	Change
Revenue	$48,130	$48,405	0.0%
Expenses	$55,836	$66,106	-0.2%
Net Income	$-7,706	$-17,701	-0.6%

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

N/A

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
SUSAN KANE-RONNING	PRESIDENT	40.00	Officer	$0	$0	$0
DARRELL STEWART	VICE PRESIDENT	0.00	Officer	$0	$0	$0
JOHN KANE-RONNING	SECRETARY TREASURER	0.00	Officer	$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	$48,130	$55,836	$60,472	$-7,706
2024	$48,405	$66,106	$68,893	$-17,701
2023	$50,181	$80,202	$111,009	$-30,021
2022	$52,015	$79,388	$128,594	$-27,373
2021	$89,343	$79,533	$145,721	$9,810
2020	$92,740	$40,828	$122,501	$51,912
2018	$50,395	$43,515	$35,415	$6,880