CYRIL E SMITH TRUST

EIN: 946346471

Merced, CA

Total Revenue
$164,260
Total Expenses
$150,308
Total Assets
$2,657,826
Net Assets
$1,900,932
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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
1966
Legal Domicile
CA
Principal Officer
MARTIN FREGOSO
Phone
2093816725
Tax Period
2024-07-01 to 2025-06-30

CYRIL E SMITH TRUST, founded in 1966, is a small nonprofit that reported $164K in total revenue in fiscal year 2024. Revenue grew 16% year-over-year, indicating healthy expansion. Expenses of $150K left a modest 8% surplus.

Mission

PROVIDE SCHOLARSHIP GRANTS TO STUDENTS PER THE WILL AND TESTAMENT OF CYRIL SMITH

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $0
Investment Income $164,247
Other Revenue $13
TOTAL REVENUE $164,260

Expense Breakdown

Grants Paid $52,800
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $52,800
Other Expenses $97,508
TOTAL EXPENSES $150,308

Year-over-Year Comparison

2024 2023 Change
Revenue $164,260 $141,608 +0.2%
Expenses $150,308 $118,257 +0.3%
Net Income $13,952 $23,351 -0.4%
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

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Governance

Voting Members
1
Independent Members
5
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
0
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A TRUSTEE 3
$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 $164,260 $150,308 $2,657,826 $13,952
2024 $141,608 $118,257 $2,422,911 $23,351
2023 $76,983 $82,596 $1,722,315 $-5,613
2022 $151,382 $142,940 $1,597,292 $8,442
2020 $106,189 $88,974 $3,250,286 $17,215
2019 $112,264 $88,619 $3,306,712 $23,645
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