JOSEPH SMITH SR & LUCY MACK SMITH FAMILY FOUNDATION (EIN 870478044) - 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

1990

Legal Domicile

Principal Officer

CRAIG BALLARD

Phone

8016023473

Tax Period

2024-01-01 to 2024-12-31

JOSEPH SMITH SR & LUCY MACK SMITH FAMILY FOUNDATION, founded in 1990, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $94K in total revenue in fiscal year 2024. Revenue surged 78% from the prior year, signaling strong growth momentum. The organization ran a surplus of $80K, a strong 85% operating margin.

Mission

OPERATION AND MAINTENANCE OF CEMETARY LOTS AND OTHER RELATED PROPERTY

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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 $62,510

Program Service Revenue $0

Investment Income $31,302

Other Revenue $0

TOTAL REVENUE $93,812

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $13,348

Other Expenses $14,105

TOTAL EXPENSES $14,105

Year-over-Year Comparison

	2024	2023	Change
Revenue	$93,812	$52,844	+0.8%
Expenses	$14,105	$32,250	-0.6%
Net Income	$79,707	$20,594	+2.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNY BRADY	TRUSTEE	0.50	Director	$0	$0	$0
LACHLAN MACKAY	TRUSTEE	1.00	Director	$0	$0	$0
JULIE SMITH	TRUSTEE	0.50	Director	$0	$0	$0
MATTHEW C BALLARD	TRUSTEE	1.00	Director	$0	$0	$0
CRAIG FROGLEY	TRUSTEE	0.50	Director	$0	$0	$0
DAN LARSEN	TRUSTEE	0.50	Director	$0	$0	$0
SAMANTHA BALLARD	TREASURER	2.00	Officer Director	$0	$0	$0
KARL ANDERSON	EXECUTIVE SECRETARY	7.00	Officer Director	$0	$0	$0
CRAIG BALLARD	PRESIDENT	0.00	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	$93,812	$14,105	$838,937	$79,707
2023	$52,844	$32,250	$758,204	$20,594
2022	$37,062	$7,326	$687,821	$29,736
2021	$142,023	$16,664	$802,882	$125,359
2020	$31,057	$21,639	$695,431	$9,418

JOSEPH SMITH SR & LUCY MACK SMITH FAMILY FOUNDATION