Westar Institute (EIN 943181460) - 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

Sarah M Brubaker

Phone

8554900454

Tax Period

2024-01-01 to 2024-12-31

Westar Institute, founded in 1993, is a small nonprofit in the Unknown sector that reported $468K in total revenue in fiscal year 2024. Expenses of $521K exceeded revenue, resulting in a 11% operating deficit.

Mission

Dedicated to foster and communicate results of scholarships on the history and evolution of Christianity

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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 $292,776

Program Service Revenue $149,290

Investment Income $21,143

Other Revenue $4,622

TOTAL REVENUE $467,831

Expense Breakdown

Grants Paid $0

Salaries & Benefits $64,550

Fundraising Expenses $136,895

Program Expenses $391,198

Other Expenses $454,535

TOTAL EXPENSES $521,260

Year-over-Year Comparison

	2024	2023	Change
Revenue	$467,831	$486,306	0.0%
Expenses	$521,260	$555,134	-0.1%
Net Income	$-53,429	$-68,828	-0.2%

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

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

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
SARAH M BRUBAKER	Chair of the Board	3.00	Officer Director	$0	$0	$0
GRETCHEN BEUHNER	Chair of Finance	2.00	Officer Director	$0	$0	$0
ROBIN MCGONICLE	ViceChair of the Board	1.00	Officer 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	$467,831	$521,260	$880,105	$-53,429
2023	$486,306	$555,134	$941,767	$-68,828
2022	$439,530	$414,890	$902,107	$24,640
2021	$566,217	$472,383	$987,085	$93,834
2020	$450,595	$409,164	$871,211	$41,431
2019	$358,865	$492,441	$803,389	$-133,576
2018	$925,274	$481,938	$892,168	$443,336

Westar Institute