MICHAEL S ROSEN FOUNDATION (EIN 161489035) - 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

1995

Legal Domicile

Principal Officer

MEREDITH DRAGON

Phone

5854610490

Tax Period

2023-07-01 to 2024-06-30

MICHAEL S ROSEN FOUNDATION, founded in 1995, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $41K in total revenue in fiscal year 2023. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $204K exceeded revenue, resulting in a 392% operating deficit.

Mission

TO PROVIDE GRANTS TO PROMOTE JEWISH LIFE AND SECURITY.

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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 $0

Investment Income $41,453

Other Revenue $0

TOTAL REVENUE $41,453

Expense Breakdown

Grants Paid $190,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $190,000

Other Expenses $13,870

TOTAL EXPENSES $203,870

Year-over-Year Comparison

	2023	2022	Change
Revenue	$41,453	$94,956	-0.6%
Expenses	$203,870	$102,139	+1.0%
Net Income	$-162,417	$-7,183	+21.6%

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

$323,665

Total Directors

$323,665

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERTA BORG	DIRECTOR	0.50	Director	$0	$0	$0
MARILYN S ROSEN	DIRECTOR	0.50	Director	$0	$0	$0
MICHAEL S ROSEN	PRESIDENT	0.50	Officer Director	$0	$0	$0
MEREDITH DRAGON	SECRETARY	0.50	Officer Director	$0	$30,887	$323,665

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	$41,453	$203,870	$1,703,082	$-162,417
2023	$94,956	$102,139	$1,699,870	$-7,183
2022	$143,369	$104,175	$1,488,364	$39,194
2021	$68,368	$99,175	$2,141,641	$-30,807
2020	$108,467	$86,176	$1,451,050	$22,291
2019	$10,110	$86,175	$1,428,759	$-76,065
2018	$-10,156	$236,174	$1,504,824	$-246,330

MICHAEL S ROSEN FOUNDATION