SME PRESERVATION FUND

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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

2018

Legal Domicile

Principal Officer

RICHARD GRAHAM

Phone

4238861959

Tax Period

2025-01-01 to 2025-12-31

SME PRESERVATION FUND, founded in 2018, is a small nonprofit in the Community Improvement sector that reported $308K in total revenue in fiscal year 2025. Revenue surged 24% from the prior year, signaling strong growth momentum.

Mission

TO RESTORE, MAINTAIN, AND IMPROVE THE HISTORIC SIGNAL MOUNTAIN ELEMENTARY SCHOOL, LOCATED AT 809 KENTUCKY AVE. SIGNAL MOUNTAIN, TN 37377. THE BUILDING IS FOR THE BENEFIT OF THE RESIDENTS OF SIGNAL MOUNTAIN AND NEARBY COMMUNITIES. THE ORGANIZATION PROVIDES PROGRAMS THAT ENHANCE THE LIFE OF PEOPLE IN AND AROUND, WITH CLASSES IN MUSIC, ART, DANCE, AND POTTERY AS WELL AS CULTURAL PROGRAMS SUCH AS THEATRICAL PLAYS, MUSIC CONCERTS, COMMUNITY EVENTS, AND CRAFT FAIRS.

Program Service Accomplishments

Program 1

Expenses: $305,696 Revenue: $242,588

RESTORE, MAINTAIN, AND IMPROVE THE HISTORIC SIGNAL MOUNTAIN ELEMENTARY SCHOOLDURING 2025, FUNDS WERE EXPENDED FOR VARIOUS BUILDING PROJECTS. RECORDING BUILDING REPAIR COSTS WERE $25,605.MUSIC, ART...

RESTORE, MAINTAIN, AND IMPROVE THE HISTORIC SIGNAL MOUNTAIN ELEMENTARY SCHOOLDURING 2025, FUNDS WERE EXPENDED FOR VARIOUS BUILDING PROJECTS. RECORDING BUILDING REPAIR COSTS WERE $25,605.MUSIC, ART, AND POTTERY LESSONSROOM RENTAL

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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 $65,890

Program Service Revenue $230,035

Investment Income $12

Other Revenue $12,553

TOTAL REVENUE $308,490

Expense Breakdown

Grants Paid $716

Salaries & Benefits $45,042

Fundraising Expenses $8,895

Program Expenses $305,696

Other Expenses $278,137

TOTAL EXPENSES $323,895

Year-over-Year Comparison

	2025	2024	Change
Revenue	$308,490	$247,816	+0.2%
Expenses	$323,895	$252,130	+0.3%
Net Income	$-15,405	$-4,314	+2.6%

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

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

$22,000

Total Directors

$41,042

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD GRAHAM	PRESIDENT & TREASURER	2.00	Officer Director	$0	$0	$0
RYAN WALKER	SECRETARY	1.00	Officer Director	$22,000	$0	$22,000
SNODA HENDRICKS	DIRECTOR	1.00	Director	$0	$0	$0
MARGARET COOKE	DIRECTOR	1.00	Director	$19,042	$0	$19,042
ELLIS GARDNER	DIRECTOR	1.00	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	$308,490	$323,895	$18,425	$-15,405
2024	$247,816	$252,130	$23,567	$-4,314
2023	$197,003	$187,716	$25,450	$9,287
2022	$196,940	$263,406	$16,163	$-66,466
2021	$231,917	$214,187	$82,629	$17,730