Research Theory Inc (EIN 920269740) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2022

Legal Domicile

Principal Officer

Elaine Sevier

Phone

5122701582

Tax Period

2025-01-01 to 2025-12-31

Research Theory Inc, founded in 2022, is a small nonprofit in the Science & Technology sector that reported $377K in total revenue in fiscal year 2025. Revenue surged 34% from the prior year, signaling strong growth momentum. Expenses of $327K left a modest 13% surplus.

Mission

To foster creativity and innovation in science with development of tools and interventions.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $352,500

Program Service Revenue $24,929

Investment Income $0

Other Revenue $0

TOTAL REVENUE $377,429

Expense Breakdown

Grants Paid $15,000

Salaries & Benefits $246,287

Fundraising Expenses $18,572

Program Expenses $222,186

Other Expenses $65,899

TOTAL EXPENSES $327,186

Year-over-Year Comparison

	2025	2024	Change
Revenue	$377,429	$282,105	+0.3%
Expenses	$327,186	$441,043	-0.3%
Net Income	$50,243	$-158,938	-1.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$100,000

Total Directors

$100,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Elaine Sevier	President	40.00	Officer Director	$100,000	$0	$100,000
Stuart Sevier	Secretary	10.00	Officer Director	$0	$0	$0
Elizabeth Liu	Treasurer	1.00	Officer Director	$0	$0	$0
Hugo Brandao	Director	1.00	Director	$0	$0	$0
Nestor Guillen	Director	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
2025	$377,429	$327,186	$109,644	$50,243
2024	No data	No data	No data	No data
2023	$330,000	$111,980	$218,320	$218,020

Research Theory Inc