BENEATH THE SEA

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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

Phone

3153376938

Tax Period

2020-10-01 to 2021-09-30

BENEATH THE SEA, founded in 1982, is a micro nonprofit that reported $24K in total revenue in fiscal year 2020. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $104K exceeded revenue, resulting in a 339% operating deficit.

Mission

TO PROMOTE SCUBA DIVING AND TEACH THE PUBLIC ABOUT THE UNDERWATER ENVIRONMENT AND THE WONDERS OF THE SEA AND ITS BENEFIT TO MANKIND.

Program Service Accomplishments

Program 1

Expenses: $83,863

TO PROMOTE SCUBA DIVING AND TEACH THE PUBLIC ABOUT THE UNDERWATER ENVIRONMENT AND THE WONDERS OF THE SEA AND ITS BENEFIT TO MANKIND.

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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 (2020)

Revenue Breakdown

Contributions & Grants $9,785

Program Service Revenue $13,014

Investment Income $823

Other Revenue $0

TOTAL REVENUE $23,622

Expense Breakdown

Grants Paid $4,626

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $83,863

Other Expenses $99,048

TOTAL EXPENSES $103,674

Year-over-Year Comparison

	2020	2019	Change
Revenue	$23,622	$37,577	-0.4%
Expenses	$103,674	$53,608	+0.9%
Net Income	$-80,052	$-16,031	+4.0%

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

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
JOANNE ZIGAHN	President	5.00	Officer Director	$0	$0	$0
RAYMOND W TUCKER JR	CFO	12.00	Officer Director	$0	$0	$0
ROBERT RICKE	Chairman	12.00	Director	$0	$0	$0
CLAIR MOORE	Trustee	2.00	Director	$0	$0	$0
EDWARD SMITH	Trustee	2.00	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
2021	$23,622	$103,674	$726,967	$-80,052
2020	$37,577	$53,608	$865,146	$-16,031
2019	$64,956	$68,066	$836,024	$-3,110
2018	$90,403	$77,168	$839,272	$13,235