FOUNDATION FOR CULTURAL REVIEW (EIN 133108424) - 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

1982

Legal Domicile

Principal Officer

ROGER KIMBALL

Phone

2122476980

Tax Period

2024-07-01 to 2025-06-30

FOUNDATION FOR CULTURAL REVIEW, founded in 1982, is a community nonprofit in the Arts, Culture & Humanities sector that reported $4.5M in total revenue in fiscal year 2024. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $3.9M left a modest 13% surplus.

Mission

TO FOSTER, PROMOTE, ENCOURAGE AND FINANCE RESEARCH, DISCUSSION AND PUBLICATION IN THE BROAD FIELD OF CULTURAL, INTELLECTUAL AND AESTHETIC ACTIVITIES, WITH PARTICULAR REFERENCE TO THEIR FUNCTIONING WITHIN THE CONTEXT OF AMERICAN THOUGHT AND LIFE.

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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 $3,119,824

Program Service Revenue $573,525

Investment Income $788,799

Other Revenue $4,673

TOTAL REVENUE $4,486,821

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,547,858

Fundraising Expenses $735,765

Program Expenses $1,991,321

Other Expenses $2,335,869

TOTAL EXPENSES $3,883,727

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,486,821	$3,835,954	+0.2%
Expenses	$3,883,727	$3,510,545	+0.1%
Net Income	$603,094	$325,409	+0.9%

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

Governance

Voting Members

Independent Members

Employees

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

$345,960

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROGER KIMBALL	VICE CHAIRMA	40.00	Officer	$345,960	$0	$345,960
JAMES PANERO	EXECUTIVE DI	40.00	Highest	$269,175	$0	$269,175
BENJAMIN RILEY	MANAGING EDI	40.00	Highest	$117,000	$0	$117,000
CAETLYNN J BOOTH	OFFICE MANAG	40.00	Highest	$103,717	$0	$103,717
ERICH EICHMAN	DIRECTOR	N/A	Director	$0	$0	$0
LIONEL GOLDFRANK	DIRECTOR	N/A	Director	$0	$0	$0
MARCO GRASSI	DIRECTOR	N/A	Director	$0	$0	$0
STEPHEN W JENKS	DIRECTOR	N/A	Director	$0	$0	$0
RICHARD MILLER JR	DIRECTOR	N/A	Director	$0	$0	$0
PETER PETTUS	DIRECTOR	N/A	Director	$0	$0	$0
CHRISTOPHER LACONI	SECRETARY	N/A	Officer	$0	$0	$0
RUSSELL P PENNOYER	TREASURER	N/A	Officer	$0	$0	$0
JAMES PIERESON	CHAIRMAN	N/A	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
2025	$4,486,821	$3,883,727	$17,189,833	$603,094
2024	$3,835,954	$3,510,545	$15,950,761	$325,409
2023	$3,547,710	$3,280,104	$14,305,006	$267,606
2022	$4,249,129	$2,987,418	$12,052,369	$1,261,711
2021	$3,961,284	$2,339,314	$12,988,890	$1,621,970
2020	$3,540,655	$2,386,449	$9,425,082	$1,154,206

FOUNDATION FOR CULTURAL REVIEW