DOWNTOWN-LOWER MANHATTAN ASSOCIATION INC (EIN 135668436) - 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

1958

Legal Domicile

Principal Officer

JESSICA LAPPIN

Phone

2124069100

Tax Period

2023-01-01 to 2023-12-31

DOWNTOWN-LOWER MANHATTAN ASSOCIATION INC, founded in 1958, is a small nonprofit that reported $217K in total revenue in fiscal year 2023. Expenses of $203K left a modest 6% surplus.

Mission

TO FOSTER, PROMOTE AND SUPPORT THE INTERESTS OF LOWER MANHATTAN,SOUTH OF CANAL STREET.

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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 $0

Program Service Revenue $207,500

Investment Income $9,822

Other Revenue $0

TOTAL REVENUE $217,322

Expense Breakdown

Grants Paid $0

Salaries & Benefits $171,673

Fundraising Expenses $0

Program Expenses $182,553

Other Expenses $31,816

TOTAL EXPENSES $203,489

Year-over-Year Comparison

	2023	2022	Change
Revenue	$217,322	$206,074	+0.1%
Expenses	$203,489	$191,153	+0.1%
Net Income	$13,833	$14,921	-0.1%

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

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

$701,414

Total Directors

$701,414

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESSICA LAPPIN	PRESIDENT	20.00	Officer Director	$119,000	$79,961	$701,414
RIC CLARK	CHAIRMAN	0.50	Officer Director	$0	$0	$0
ROSS MOSKOWITZ	VICE CHAIR	0.50	Officer Director	$0	$0	$0
JOHN WHEELER	SECRETARY	0.50	Officer Director	$0	$0	$0
FRANK SCIAME	TREASURER	0.50	Officer Director	$0	$0	$0
ALEX SPEKTOR	DIRECTOR	0.50	Director	$0	$0	$0
ANDREW SCHWARTZ	DIRECTOR	0.50	Director	$0	$0	$0
ANTHONY CAMMARATA JR	DIRECTOR	0.50	Director	$0	$0	$0
ANTHONY E MUNROE	DIRECTOR	0.50	Director	$0	$0	$0
ARTHUR S ADLER	DIRECTOR	0.50	Director	$0	$0	$0
BEN BROWN	DIRECTOR	0.50	Director	$0	$0	$0
BRIAN JOHNSON	DIRECTOR	0.50	Director	$0	$0	$0
BRUCE SURRY	DIRECTOR	0.50	Director	$0	$0	$0
DANIEL BIRNEY	DIRECTOR	0.50	Director	$0	$0	$0
EDWARD PICCINICH	DIRECTOR	0.50	Director	$0	$0	$0
ERIC ENGELHARDT	DIRECTOR	0.50	Director	$0	$0	$0
JAMES R KLEEMAN	DIRECTOR	0.50	Director	$0	$0	$0
JEFFREY YACHMETZ	DIRECTOR	0.50	Director	$0	$0	$0
JEREMY MOSS	DIRECTOR	0.50	Director	$0	$0	$0
JOHN P GALLAGHER	DIRECTOR	0.50	Director	$0	$0	$0
JOSEPH LANZKRON	DIRECTOR	0.50	Director	$0	$0	$0
JOSHUA MOSKOWITZ	DIRECTOR	0.50	Director	$0	$0	$0
K THOMAS ELGHANAYAN	DIRECTOR	0.50	Director	$0	$0	$0
KATIE SCHWAB	DIRECTOR	0.50	Director	$0	$0	$0
NICHOLAS MARTIN	DIRECTOR	0.50	Director	$0	$0	$0
ROGER BAGLEY	DIRECTOR	0.50	Director	$0	$0	$0
SAMANTHA DILIBERTI	DIRECTOR	0.50	Director	$0	$0	$0
TJ GOTTESDIENER	DIRECTOR	0.50	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
2024	No data	No data	No data	No data
2023	$217,322	$203,489	$489,297	$13,833
2022	$206,074	$191,153	$454,528	$14,921
2021	$198,130	$193,809	$441,594	$4,321
2020	$226,878	$191,490	$435,927	$35,388
2019	$244,485	$235,893	$399,696	$8,592
2018	$255,547	$236,137	$397,258	$19,410

DOWNTOWN-LOWER MANHATTAN ASSOCIATION INC