EMERGENCY MANAGEMENT ACCREDITATION PROGRAM INC (EIN 820551441) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

NICOLE ISHMAEL LIVINGSTON

Phone

7035330251

Tax Period

2024-07-01 to 2025-06-30

EMERGENCY MANAGEMENT ACCREDITATION PROGRAM INC, founded in 2002, is a community nonprofit in the Human Services sector that reported $1.1M in total revenue in fiscal year 2017. Revenue surged 68% from the prior year, signaling strong growth momentum. Expenses of $1.3M exceeded revenue, resulting in a 17% operating deficit.

Mission

FOSTERING EXCELLENCE AND ACCOUNTABILITY IN EMERGENCY MANAGEMENT AND HOMELAND SECURITY PROGRAMS BY ESTABLISHING CREDIBLE STANDARDS APPLIED IN A PEER REVIEW ACCREDITATION PROCESS.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $760,884

Program Service Revenue $919,428

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,680,312

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,270,904

Other Expenses $1,541,680

TOTAL EXPENSES $1,541,680

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,680,312	$1,674,887	+0.0%
Expenses	$1,541,680	$1,576,616	0.0%
Net Income	$138,632	$98,271	+0.4%

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

263

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
NICK CROSSLEY	Vice Chairperson	10.0	Officer Director	$0	$0	$0
ERICA BORNEMANN	BOARD MEMBER	5.0	Director	$0	$0	$0
KEVIN LYNE	BOARD MEMBER	5.0	Director	$0	$0	$0
JUDSON FREED	SECRETARY/TREASURER	10.0	Officer Director	$0	$0	$0
ROBIE ROBINSON	BOARD MEMBER	5.0	Director	$0	$0	$0
RYAN TURNER	BOARD MEMBER	5.0	Director	$0	$0	$0
Marcia Deppen	BOARD MEMBER	5.0	Director	$0	$0	$0
ANGEE MORGAN	CHAIRPERSON	10.0	Officer Director	$0	$0	$0
Peter Rzeszotarski	BOARD MEMBER	5.0	Director	$0	$0	$0
William Turner	BOARD MEMBER	5.0	Director	$0	$0	$0
Jody Ferguson	BOARD MEMBER	5.0	Director	$0	$0	$0
Patrick Sheehan	BOARD MEMBER	5.0	Director	$0	$0	$0
NICOLE ISHMAEL LIVINGSTON	EXECUTIVE DIRECTOR	40.0	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	$1,680,312	$1,541,680	$593,404	$138,632
2024	$1,674,887	$1,576,616	$451,786	$98,271
2023	$1,701,139	$1,570,336	$392,115	$130,803
2022	$802,980	$1,088,111	$201,222	$-285,131
2021	$963,326	$915,873	$486,352	$47,453
2020	$1,354,481	$1,362,120	$438,934	$-7,639
2018	$1,111,870	$1,299,074	$345,206	$-187,204

EMERGENCY MANAGEMENT ACCREDITATION PROGRAM INC