Sherman Development League Corporation (EIN 931302432) - 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

2001

Legal Domicile

Principal Officer

Melva Thomas

Phone

5419804968

Tax Period

2023-01-01 to 2023-12-31

Sherman Development League Corporation, founded in 2001, is a micro nonprofit in the Community Improvement sector that reported $24K in total revenue in fiscal year 2023. Revenue fell 67% from the prior year — a significant decline worth monitoring. Expenses of $31K exceeded revenue, resulting in a 29% operating deficit.

Mission

The Sherman Development League is organized to provide charitable financial support to create community based projects for the residents of Sherman County, Oregon by providing grants and loans to local governments and other nonprofit organizations.

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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 $6,210

Program Service Revenue $16,081

Investment Income $1,377

Other Revenue $0

TOTAL REVENUE $23,668

Expense Breakdown

Grants Paid $24,010

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $26,904

Other Expenses $6,587

TOTAL EXPENSES $30,597

Year-over-Year Comparison

	2023	2022	Change
Revenue	$23,668	$71,662	-0.7%
Expenses	$30,597	$42,959	-0.3%
Net Income	$-6,929	$28,703	-1.2%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
Melva Thomas	Board Chair	5.00	Officer Director	$0	$0	$0
Lowell Smith	Vice Chair	2.00	Officer Director	$0	$0	$0
Justin Miller	Treasurer	2.00	Officer Director	$0	$0	$0
Brenda Padget	Board Member	2.00	Director	$0	$0	$0
Liz Cranston	Board Member	2.00	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
2024	No data	No data	No data	No data
2023	$23,668	$30,597	$1,646,462	$-6,929
2022	$71,662	$42,959	$1,732,302	$28,703
2021	$47,160	$65,797	$1,736,929	$-18,637
2020	$37,120	$17,751	$1,819,292	$19,369
2019	$40,101	$51,556	$1,799,922	$-11,455
2018	$71,485	$21,323	$1,841,880	$50,162

Sherman Development League Corporation