CASPER COLLEGE EDUCATION TRUST MARTIN & ZOE RATHVON (EIN 830246840) - 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

1978

Legal Domicile

Principal Officer

MORGAN POLONCIC

Phone

3072682232

Tax Period

2024-11-01 to 2025-10-31

CASPER COLLEGE EDUCATION TRUST MARTIN & ZOE RATHVON, founded in 1978, is a small nonprofit in the Education sector that reported $228K in total revenue in fiscal year 2024. Revenue surged 688% from the prior year, signaling strong growth momentum. The organization ran a surplus of $197K, a strong 86% operating margin.

Mission

TO PROVIDE GRANTS TO STUDENTS ATTENDING CASPER COLLEGE

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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 $227,652

Other Revenue $11

TOTAL REVENUE $227,663

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $31,025

Other Expenses $15,869

TOTAL EXPENSES $31,025

Year-over-Year Comparison

	2024	2023	Change
Revenue	$227,663	$28,887	+6.9%
Expenses	$31,025	$32,693	-0.1%
Net Income	$196,638	$-3,806	-52.7%

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

N/A

Independent Members

N/A

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

$98,692

Total Directors

$98,692

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MORGAN POLONCIC	EXECUTIVE DIRECTOR	0.20	Officer Director	$0	$25,275	$98,692
RHONDA FRANZEN	TREASURER	0.20	Officer Director	$0	$0	$0
DENISE BRESSLER	FORMER EXECUTIVE DIRECTOR	0.20		$0	$18,329	$72,602

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	$227,663	$31,025	$1,022,911	$196,638
2024	$28,887	$32,693	$826,273	$-3,806
2023	$39,745	$30,634	$830,079	$9,111
2022	$22,429	$24,543	$820,968	$-2,114
2021	$84,215	$24,309	$823,082	$59,906
2020	$46,249	$23,826	$763,176	$22,423
2019	$34,414	$23,038	$740,753	$11,376
2018	$50,249	$19,577	$729,377	$30,672

CASPER COLLEGE EDUCATION TRUST MARTIN & ZOE RATHVON