THE DAYS OF '47 INC (EIN 876123781) - 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

1943

Legal Domicile

Principal Officer

LANE SUMMERHAYS

Phone

3853518147

Tax Period

2023-01-01 to 2023-12-31

THE DAYS OF '47 INC, founded in 1943, is a small nonprofit in the Arts, Culture & Humanities sector that reported $328K in total revenue in fiscal year 2023.

Mission

THE ORGANIZATION IS A PRIVATE NON-PROFIT, CORPORATION WHOSE MISSION IS TO HONOR UTAH'S EARLY PIONEERS AND TO KEEP THEIR PIONEERING SPIRIT ALIVE.

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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 $298,500

Program Service Revenue $10,610

Investment Income $18,696

Other Revenue $0

TOTAL REVENUE $327,806

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $288,172

Other Expenses $344,469

TOTAL EXPENSES $344,469

Year-over-Year Comparison

	2023	2022	Change
Revenue	$327,806	$311,108	+0.1%
Expenses	$344,469	$312,034	+0.1%
Net Income	$-16,663	$-926	+17.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
LANE SUMMERHAYS	PRESIDENT	Officer Director	$0	$0	$0
GREG JAMES	EXECUTIVE VICE PRESIDENT	Officer Director	$0	$0	$0
JODENE SMITH	VICE PRESIDENT	Officer Director	$0	$0	$0
BRENT ANDERSON	VICE PRESIDENT	Officer Director	$0	$0	$0
JEFF OCKEY	TREASURER	Officer Director	$0	$0	$0
BRIAN LLOYD	LEGAL COUNSEL	Officer Director	$0	$0	$0
MARGO AYRE	DIRECTOR	Director	$0	$0	$0
ANDREW BUNKER	DIRECTOR	Director	$0	$0	$0
JOHN ELGGREN	DIRECTOR	Director	$0	$0	$0
KEM GARDNER	DIRECTOR	Director	$0	$0	$0
SHARON GOODRICH	DIRECTOR	Director	$0	$0	$0
ROBERT MCCONNELL	SECRETARY	Director	$0	$0	$0
STERLING POULSON	DIRECTOR	Director	$0	$0	$0
ELLEN JEPPSON	DIRECTOR	Director	$0	$0	$0
JOHN WOODBURY	DIRECTOR	Director	$0	$0	$0
RAY PICKUP	EXECUTIVE VICE PRESIDENT	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	No data	No data	No data	No data
2023	$327,806	$344,469	$518,212	$-16,663
2022	$311,108	$312,034	$571,583	$-926
2021	$269,140	$259,331	$571,933	$9,809
2020	$29,863	$20,447	$508,623	$9,416

THE DAYS OF '47 INC