SBAM FOUNDATION

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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

2022

Legal Domicile

Principal Officer

BRIAN CALLEY

Phone

5174828788

Tax Period

2024-07-01 to 2025-06-30

SBAM FOUNDATION, founded in 2022, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $2.1M in total revenue in fiscal year 2024. Revenue surged 970% from the prior year, signaling strong growth momentum. Expenses of $1.9M left a modest 7% surplus.

Mission

THE SBAM FOUNDATION FOCUSES ON: RESEARCH, PUBLICATIONS, CONTENT DEVELOPMENT, AND PROGRAMMING IN CONNECTION WITH ENTREPRENEURSHIP, TRAINING, EDUCATION, AND SUPPORT SERVICES FOR SMALL BUSINESSES IN MICHIGAN PARTICULARLY THOSE BELONGING TO MARGINALIZED AND ECONOMICALLY CHALLENGED COMMUNITIES, AND IN DEPTH ANALYSIS OF THE ENTREPRENEURIAL ENVIRONMENT IN MICHIGAN VIA THE MICHIGAN ENTREPRENEURSHIP SCORE CARD

Program Service Accomplishments

Program 1

Expenses: $1,894,089

PRODUCED THE 21ST ANNUAL ENTREPRENEURIAL SCORE CARD RESEARCH, HOSTED A GOLF OUTING, RECIPIENT OF A CENTER FOR SOCIAL ENTERPRISE DEVELOPMENT GRANT FROM THE MEDC. THROUGH THE SBSH GRANT WE WERE ABLE TO OFFER COURSES, PROGRAMMING, EVENTS AND SUPPORT TO PARTICIPANTS, ALSO ADMINISTERED DIRECT MONETARY GRANT FUNDING TO THOSE THAT QUALIFY.

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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 $2,045,710

Program Service Revenue $0

Investment Income $20,599

Other Revenue $-14,274

TOTAL REVENUE $2,052,035

Expense Breakdown

Grants Paid $1,345,805

Salaries & Benefits $216,759

Fundraising Expenses $0

Program Expenses $1,894,089

Other Expenses $344,648

TOTAL EXPENSES $1,907,212

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,052,035	$191,780	+9.7%
Expenses	$1,907,212	$207,049	+8.2%
Net Income	$144,823	$-15,269	-10.5%

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

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

$318,049

Total Directors

$192,772

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CYNTHIA KAY	DIRECTOR	0.50	Director	$0	$0	$0
MILAN GANDHI	DIRECTOR	0.50	Director	$0	$0	$0
TOM MATHISON	DIRECTOR	0.50	Director	$0	$0	$0
BONNIE ALFONSO	DIRECTOR	0.50	Director	$0	$0	$0
DEREK DICKOW	DIRECTOR	0.50	Director	$0	$0	$0
LORRI RISHAR	DIRECTOR	0.50	Director	$0	$0	$0
ANN PARKER	TREASURER/SECRETARY (ENDED 12/24)	1.00	Officer Director	$0	$5,615	$63,146
BRIAN CALLEY	PRESIDENT	1.00	Officer Director	$0	$5,550	$129,626
DAVID RHOA	EXECUTIVE DIRECTOR	40.00	Officer	$0	$4,794	$125,277

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	$2,052,035	$1,907,212	$691,099	$144,823
2024	$191,780	$207,049	$1,700,021	$-15,269