LUIS & LINDA NIEVES FAMILY FOUNDATION (EIN 202054708) - 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

2004

Legal Domicile

Principal Officer

LUIS A NIEVES

Phone

7072579700

Tax Period

2023-01-01 to 2023-12-31

LUIS & LINDA NIEVES FAMILY FOUNDATION, founded in 2004, is a small nonprofit in the Education sector that reported $314K in total revenue in fiscal year 2023. Expenses of $469K exceeded revenue, resulting in a 49% operating deficit.

Mission

THE CORPORATION IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES BY CONDUCTING OR SUPPORTING ACTIVITIES FOR THE BENEFIT OF SOKA UNIVERSITY OF AMERICA, A CALIFORNIA NONPROFIT BENEFIT CORPORATION

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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 $13,546

Program Service Revenue $0

Investment Income $300,050

Other Revenue $464

TOTAL REVENUE $314,060

Expense Breakdown

Grants Paid $390,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $390,000

Other Expenses $78,898

TOTAL EXPENSES $468,898

Year-over-Year Comparison

	2023	2022	Change
Revenue	$314,060	$-269,243	-2.2%
Expenses	$468,898	$120,049	+2.9%
Net Income	$-154,838	$-389,292	-0.6%

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

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

$1,413,034

Total Directors

$1,413,034

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LUIS NIEVES	DONOR DIRECTOR	0.10	Officer Director	$0	$0	$0
LINDA NIEVES	DONOR DIRECTOR	0.10	Officer Director	$0	$0	$0
EDWARD FEASEL	UNIVERSITY DIRECTOR	0.10	Officer Director	$528,500	$71,810	$600,310
ARCHIBALD ASAWA	UNIVERSITY DIRECTOR	0.10	Officer Director	$357,280	$49,170	$406,450
MICHAEL WEINER	UNIVERSITY DIRECTOR	0.10	Officer Director	$260,417	$145,857	$406,274

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	$314,060	$468,898	$11,507,838	$-154,838
2022	$-269,243	$120,049	$10,285,219	$-389,292
2021	$1,580,669	$128,141	$12,744,284	$1,452,528
2020	$72,771	$437,245	$11,025,185	$-364,474
2019	$285,495	$331,073	$10,546,536	$-45,578
2018	$626,930	$330,297	$9,196,480	$296,633

LUIS & LINDA NIEVES FAMILY FOUNDATION