SCHOOL PHOTOGRAPHERS OF AMERICA ASSOCIATION (EIN 863218453) - 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

2020

Legal Domicile

Principal Officer

ARIC SNYDER JR

Phone

4147503004

Tax Period

2023-01-01 to 2023-12-31

SCHOOL PHOTOGRAPHERS OF AMERICA ASSOCIATION, founded in 2020, is a small nonprofit in the Community Improvement sector that reported $527K in total revenue in fiscal year 2023. Revenue surged 48% from the prior year, signaling strong growth momentum. Expenses of $483K left a modest 8% surplus.

Mission

TO EDUCATE, ADVOCATE, PROMOTE, PROTECT AND PRESERVE THE GREAT TRADITIONS OF SCHOOL PHOTOGRAPHY AND YEARBOOKS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $240,504

Program Service Revenue $286,504

Investment Income $0

Other Revenue $0

TOTAL REVENUE $527,008

Expense Breakdown

Grants Paid $0

Salaries & Benefits $118,244

Fundraising Expenses $0

Other Expenses $364,768

TOTAL EXPENSES $483,012

Year-over-Year Comparison

	2023	2022	Change
Revenue	$527,008	$355,371	+0.5%
Expenses	$483,012	$451,951	+0.1%
Net Income	$43,996	$-96,580	-1.5%

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

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
DAVID CRANDALL	EXECUTIVE DIRECTOR	40.00	Officer Director	$108,000	$0	$108,000
ARIC SNYDER JR	TREASURER	1.00	Officer Director	$0	$0	$0
CHIP WAGNER	BOARD MEMBER	1.00	Director	$0	$0	$0
CINDY GALLIEN	CHAIRMAN OF THE BOARD	1.00	Officer Director	$0	$0	$0
CLAUDIA L DENCER	BOARD MEMBER	1.00	Director	$0	$0	$0
COURTNEY LUTZ	BOARD MEMBER	1.00	Director	$0	$0	$0
JAKE MARK	BOARD MEMBER	1.00	Director	$0	$0	$0
ROBERT STE-MARIE	BOARD MEMBER	1.00	Director	$0	$0	$0
MICHAEL STRAWBRIDGE	BOARD MEMBER	1.00	Director	$0	$0	$0
RODNEY L HALTERMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
LOU ESPOSITO	TREASURER-ELECT	1.00	Officer Director	$0	$0	$0
GREG VANDER ZWAAG	BOARD MEMBER	1.00	Director	$0	$0	$0
DOYCE CRANDALL	BOARD MEMBER	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
2024	No data	No data	No data	No data
2023	$527,008	$483,012	$88,834	$43,996
2022	$355,371	$451,951	$90,912	$-96,580

SCHOOL PHOTOGRAPHERS OF AMERICA ASSOCIATION