SPENCER WILSON CHARITABLE TRUST (EIN 826185849) - 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

2017

Legal Domicile

Principal Officer

THOMAS D MANGELSEN

Phone

3077330797

Tax Period

2024-01-01 to 2024-12-31

SPENCER WILSON CHARITABLE TRUST, founded in 2017, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $301K in total revenue in fiscal year 2024. Revenue surged 458% from the prior year, signaling strong growth momentum. Expenses of $373K exceeded revenue, resulting in a 24% operating deficit.

Mission

TO CONDUCT AND SUPPORT ACTIVITIES EXCLUSIVELY FOR THE BENEFIT OF OR TO CARRY OUT THE PURPOSES FOR THE COUGAR FUND, INC., A WYOMING NONPROFIT CORPORATION AND WILDLIFE CONSERVATION EFFORTS IN NORTH AMERICA FOR CARNIVOROUS ANIMALS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $300,545

Other Revenue $0

TOTAL REVENUE $300,545

Expense Breakdown

Grants Paid $230,120

Salaries & Benefits $108,000

Fundraising Expenses $0

Program Expenses $230,120

Other Expenses $34,665

TOTAL EXPENSES $372,785

Year-over-Year Comparison

	2024	2023	Change
Revenue	$300,545	$53,834	+4.6%
Expenses	$372,785	$316,434	+0.2%
Net Income	$-72,240	$-262,600	-0.7%

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

$108,000

Total Directors

$108,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS D MANGELSEN	TRUSTEE	8.00	Officer Director	$108,000	$0	$108,000
RICHARD B BLACK	TRUSTEE	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
2024	$300,545	$372,785	$3,307,964	$-72,240
2023	$53,834	$316,434	$3,110,948	$-262,600
2022	$-116,939	$265,149	$2,999,211	$-382,088
2021	$223,696	$70,947	$3,800,136	$152,749
2021	$163,960	$178,740	$3,932,464	$-14,780
2020	$-235,728	$267,685	$3,450,931	$-503,413
2019	$447,435	$231,878	$3,451,458	$215,557
2018	$3,499,670	$64,335	$3,403,715	$3,435,335

SPENCER WILSON CHARITABLE TRUST