KINGS VIEW FOUNDATION

EIN: 010946385 501(c)(3) Mental Health

FRESNO, CA

Total Revenue
$175,709
Total Expenses
$222,598
Total Assets
$8,007,863
Net Assets
$-63,506
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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
2010
Legal Domicile
CA
Principal Officer
AMANDA NUGENT DIVINE
Phone
5592560100
Tax Period
2022-07-01 to 2023-06-30

KINGS VIEW FOUNDATION, founded in 2010, is a small nonprofit in the Mental Health sector that reported $176K in total revenue in fiscal year 2022. Revenue surged 1041% from the prior year, signaling strong growth momentum. Expenses of $223K exceeded revenue, resulting in a 27% operating deficit.

Mission

THE FOUNDATION PROVIDES FUNDRAISING SERVICES AND HOLDS INVESTMENTS THAT SUPPORT THE KINGS VIEW MISSION.

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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 (2022)

Revenue Breakdown

Contributions & Grants $62,000
Program Service Revenue $0
Investment Income $0
Other Revenue $113,709
TOTAL REVENUE $175,709

Expense Breakdown

Grants Paid $0
Salaries & Benefits $161,058
Fundraising Expenses $0
Program Expenses $194,061
Other Expenses $61,540
TOTAL EXPENSES $222,598

Year-over-Year Comparison

2022 2021 Change
Revenue $175,709 $15,405 +10.4%
Expenses $222,598 $22,174 +9.0%
Net Income $-46,889 $-6,769 +5.9%
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
7
Independent Members
5
Employees
N/A
Volunteers
4

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
10
$613,390
Total Directors
13
$423,340
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
AMANDA NUGENT DIVINE CEO 4.00
Officer Director
$0 $5,943 $233,192
MICHAEL KOSAREFF CFO 2.00
Officer Director
$0 $12,045 $190,148
WILLIAM DOLLAR CIO 2.00
Officer
$0 $18,568 $190,050
NATE YODER - V CHAIR (THRU 11/22)/BOARD CHAIRPERSON 0.20
Officer Director
$0 $0 $0
DAVID SINGH BOARD CHAIRPERSON (THRU 11/22) 0.20
Officer Director
$0 $0 $0
ROGER FAST - INTERIM VICE CHAIR (01/23 THRU 6/19/23) 0.20
Officer Director
$0 $0 $0
JOYCE LEHMAN BOARD TREASURER (01/23 THRU 6/19/23) 0.20
Officer Director
$0 $0 $0
PHIL NEUFELD BOARD TREASURER (THRU 12/22) 0.20
Officer Director
$0 $0 $0
E JANE MIDDLETON SECRETARY (THRU 12/22) 0.20
Officer Director
$0 $0 $0
KATHLEEN MURPHY - SECRETARY (01/23 THRU 6/19/23)/BOARD MEMBER 0.20
Officer Director
$0 $0 $0
TERRI ADISHIAN BOARD MEMBER (AS OF 6/19/23) 0.20
Director
$0 $0 $0
LEON HOOVER BOARD MEMBER (AS OF 6/19/23) 0.20
Director
$0 $0 $0
DARLENE PRETTYMAN BOARD MEMBER (THRU 6/19/23) 0.20
Director
$0 $0 $0
GARY SCHULZ BOARD MEMBER (AS OF 6/19/23) 0.20
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 No data No data No data No data
2024 No data No data No data No data
2023 $175,709 $222,598 $8,007,863 $-46,889
2022 $15,405 $22,174 $6,494,447 $-6,769
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