SMART (EIN 911692147) - 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

1993

Legal Domicile

Principal Officer

MICHAEL TAYLOR

Phone

2063406652

Tax Period

2023-01-01 to 2023-12-31

SMART, founded in 1993, is a small nonprofit that reported $361K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $424K exceeded revenue, resulting in a 17% operating deficit.

Mission

TO PROVIDE TRAINING OPPORTUNITIES FOR EMPLOYERS AND THE PUBLIC ON SAFETY, HEALTH ISSUES, AND RELATED TOPICS.

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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 $0

Program Service Revenue $329,455

Investment Income $0

Other Revenue $32,025

TOTAL REVENUE $361,480

Expense Breakdown

Grants Paid $11,000

Salaries & Benefits $244,027

Fundraising Expenses $0

Program Expenses $237,076

Other Expenses $169,256

TOTAL EXPENSES $424,283

Year-over-Year Comparison

	2023	2022	Change
Revenue	$361,480	$387,117	-0.1%
Expenses	$424,283	$411,781	+0.0%
Net Income	$-62,803	$-24,664	+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

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

$231,003

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN PANTZAR	SECRETARY	1.00	Officer Director	$0	$0	$0
ERIC ZIMMERMAN	DIRECTOR	1.00	Director	$0	$0	$0
MIKE DUCEY	DIRECTOR	1.00	Director	$0	$0	$0
RON MARTINEZ	DIRECTOR	1.00	Director	$0	$0	$0
PATRICK MORAN	DIRECTOR	1.00	Director	$0	$0	$0
RHETT CARPENTER	DIRECTOR	1.00	Director	$0	$0	$0
BRIAN DUCEY	EXECUTIVE DIRECTOR	40.00	Officer	$231,003	$0	$231,003
MICHAEL TAYLOR	PRESIDENT	1.00	Officer	$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	$361,480	$424,283	$30,204,901	$-62,803
2022	$387,117	$411,781	$32,699,902	$-24,664
2021	$373,750	$416,075	$33,169,388	$-42,325
2020	$366,354	$332,360	$33,170,612	$33,994
2019	$447,736	$425,372	$31,526,798	$22,364
2018	$420,262	$386,994	$32,655,065	$33,268

SMART