FRIENDS OF SAN PATRIGNANO INC

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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

2003

Legal Domicile

Principal Officer

ANGIE LO

Phone

2129801755

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF SAN PATRIGNANO INC, founded in 2003, is a small nonprofit in the Crime & Legal sector that reported $230K in total revenue in fiscal year 2023. Revenue fell 36% from the prior year — a significant decline worth monitoring.

Mission

FUNDRAISING TO ASSIST PROGRAM OF TREATMENT FOR ALCOHOLIC AND DRUG ABUSE BY YOUTH.

Program Service Accomplishments

Program 1

Expenses: $208,719

FRIENDS OF SAN PATRIGNANO (FOSP) OFFERED GENERAL FINANCIAL SUPPORT TO SAN PATRIGNANO IN 2023. FOSP SUPPORTED THE RESEARCH STUDY OF ADDICTION PSYCHIATRY AT SAN PATRIGNANO FROM WEILL CORNELL MEDICAL...

FRIENDS OF SAN PATRIGNANO (FOSP) OFFERED GENERAL FINANCIAL SUPPORT TO SAN PATRIGNANO IN 2023. FOSP SUPPORTED THE RESEARCH STUDY OF ADDICTION PSYCHIATRY AT SAN PATRIGNANO FROM WEILL CORNELL MEDICAL SCHOOL, NY. FOLLOWING THE 2022 CONFERENCE, DR. AVERY OF THE WEILL CORNELL MEDICAL SCHOOL AND SAN PATRIGNANO HELPED TO CREATE THE 4-WEEK INTERNSHIP PROGRAM AT SAN PATRIGNANO, UNDER THE GUIDANCE OF WEILL CORNELL AND SUPPORTED BY FRIENDS OF SAN PATRIGNANO. FOSP CONTINUES TO PLAN FOR THE NEXT ACADEMIC YEAR WHEN CLINICIANS AND RESEARCHERS FROM CORNELL WILL BECOME INTERNS AT SAN PATRIGNANO.

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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 (2023)

Revenue Breakdown

Contributions & Grants $230,085

Program Service Revenue $0

Investment Income $2

Other Revenue $0

TOTAL REVENUE $230,087

Expense Breakdown

Grants Paid $200,000

Salaries & Benefits $0

Fundraising Expenses $31,808

Program Expenses $208,719

Other Expenses $41,012

TOTAL EXPENSES $241,012

Year-over-Year Comparison

	2023	2022	Change
Revenue	$230,087	$359,058	-0.4%
Expenses	$241,012	$361,966	-0.3%
Net Income	$-10,925	$-2,908	+2.8%

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

N/A

Volunteers

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
DANIELE D BODINI	CHAIRMAN	1.00	Officer Director	$0	$0	$0
VIRGILIO ALBERTINI	PRESIDENT	1.00	Officer Director	$0	$0	$0
ANGIE LO	TREASURER	1.00	Officer Director	$0	$0	$0
OLIVIA D'APONTE	SECRETARY	1.00	Officer Director	$0	$0	$0
CHIARA FERRAGAMO	DIRECTOR	1.00	Director	$0	$0	$0
ANGELO MORATTI	DIRECTOR	1.00	Director	$0	$0	$0
GABRIELE MORATTI	DIRECTOR	1.00	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
2023	$230,087	$241,012	$7,447	$-10,925
2022	$359,058	$361,966	$18,715	$-2,908
2021	$251,069	$249,556	$21,239	$1,513
2020	$285,296	$284,586	$19,661	$710
2019	$241,744	$250,271	$19,081	$-8,527
2018	$1,474,615	$1,472,011	$26,548	$2,604