TMS WEST

EIN: 812226622 501(c)(3) Arts, Culture & Humanities

CLEVELAND, OH

Total Revenue
$4,447,277
Total Expenses
$100,290
Total Assets
$3,502,254
Net Assets
$3,502,254
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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
OH
Principal Officer
GERALYN M PRESTI
Phone
2164215806
Tax Period
2023-07-01 to 2024-06-30

TMS WEST, founded in 2016, is a community nonprofit in the Arts, Culture & Humanities sector that reported $4.4M in total revenue in fiscal year 2023. Revenue surged 5392% from the prior year, signaling strong growth momentum. The organization ran a surplus of $4.3M, a strong 98% operating margin.

Mission

TMS WEST, WHOLLY OWNED BY THE MUSIC SETTLEMENT, WAS INCORPORATED IN THE STATE OF OHIO AS A NOT-FOR-PROFIT ORGANIZATION FOR THE PURPOSE OF ESTABLISHING A QUALIFIED ACTIVE LOW- INCOME COMMUNITY BUSINESS PARTICIPATING IN A NEW MARKETS TAX CREDIT (NMTC) REAL ESTATE DEVELOPMENT PROJECT ON CLEVELAND'S WEST SIDE. TMS WEST OWNS A COMMERCIAL UNIT IN A NEW MIXED-USE RESIDENTIAL AND COMMERCIAL BUILDING CONSTRUCTED IN 2018. UNDER A LONG-TERM AGREEMENT TMS WEST LEASES ITS FACILITY TO THE MUSIC SETTLEMENT FOR OPERATING ITS PROGRAMS ON CLEVELAND'S WEST SIDE. THE MUSIC SETTLEMENT'S PROGRAMS AT THIS LOCATION INCLUDE EARLY CHILDHOOD, MUSIC LESSONS AND MUSIC THERAPY SERVICES.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,850,000
Program Service Revenue $0
Investment Income $-395,655
Other Revenue $-7,068
TOTAL REVENUE $4,447,277

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $100,290
TOTAL EXPENSES $100,290

Year-over-Year Comparison

2023 2022 Change
Revenue $4,447,277 $80,970 +53.9%
Expenses $100,290 $201,260 -0.5%
Net Income $4,346,987 $-120,290 -37.1%
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

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Governance

Voting Members
5
Independent Members
4
Employees
N/A
Volunteers
4

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
5
$191,000
Total Directors
5
$191,000
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MAURA L HUGHES CHAIRPERSON 1.00
Officer Director
$0 $0 $0
JOHN W WALDECK JR VICE PRESIDENT & TREASURER 1.00
Officer Director
$0 $0 $0
DEBORAH A WILCOX VICE PRESIDENT 1.00
Officer Director
$0 $0 $0
GERALYN M PRESTI PRESIDENT 1.00
Officer Director
$0 $0 $191,000
STEPHEN J MILLER SECRETARY 1.00
Officer 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 $4,447,277 $100,290 $3,502,254 $4,346,987
2023 $80,970 $201,260 $4,438,656 $-120,290
2022 $88,041 $191,261 $4,558,946 $-103,220
2021 $53,658 $191,260 $4,686,999 $-137,602
2020 $26,346 $191,261 $4,837,811 $-164,915
2019 $26,347 $182,904 $5,002,284 $-156,557
2018 No data $90,971 $5,121,240 No data
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