SOCIETY FOR PRESERVATION AND ENCOU… - Form 990 Financial Data

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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

1947

Legal Domicile

Principal Officer

JAY LARRICK

Phone

4082559005

Tax Period

2021-01-01 to 2021-12-31

SOCIETY FOR PRESERVATION AND ENCOURAGEMENT OF BARBE, founded in 1947, is a micro nonprofit that reported $4K in total revenue in fiscal year 2021. Revenue fell 53% from the prior year — a significant decline worth monitoring. Expenses of $18K exceeded revenue, resulting in a 326% operating deficit.

Mission

TO PERPETUATE BARBERSHOP QUARTET SINGING AND TO EDUCATE THE PUBLIC IN THE STYLE OF FOUR PART HARMONY.

Program Service Accomplishments

Program 1

Expenses: $2,189 Revenue: $46

TO ENCOURAGE AND PROMOTE PUBLIC EDUCATION IN MUSIC APPRECIATION OF THE STYLE OF BARBERSHOP QUARTET AND CHORUS SINGING. TO PROMOTE VOCAL HARMONY BY WAY OF PUBLIC PERFORMANCE.

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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 (2021)

Revenue Breakdown

Contributions & Grants $4,147

Program Service Revenue $46

Investment Income $0

Other Revenue $0

TOTAL REVENUE $4,193

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,189

Other Expenses $17,853

TOTAL EXPENSES $17,853

Year-over-Year Comparison

	2021	2020	Change
Revenue	$4,193	$8,843	-0.5%
Expenses	$17,853	$6,981	+1.6%
Net Income	$-13,660	$1,862	-8.3%

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
C HUNTER	AT-LARGE	2.00	Director	$0	$0	$0
A INENAGA	AT-LARGE	2.00	Director	$0	$0	$0
P ENGEL	AT-LARGE	2.00	Director	$0	$0	$0
S BISHOP	AT-LARGE	2.00	Director	$0	$0	$0
G KOSKOWICH	PRESIDENT	2.00	Officer	$0	$0	$0
J LARRICK	TREASURER	2.00	Officer	$0	$0	$0
N STAPLES	SECRETARY	2.00	Officer	$0	$0	$0
C MANNAH	MUSIC DIRECTOR	2.00	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
2021	$4,193	$17,853	No data	$-13,660
2020	$8,843	$6,981	$14,714	$1,862
2019	$26,664	$24,128	$12,853	$2,536
2018	$28,784	$29,503	$10,318	$-719

SOCIETY FOR PRESERVATION AND ENCOURAGEMENT OF BARBE