NIROGA INSTITUTE (EIN 202620278) - 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

2005

Legal Domicile

Principal Officer

ROSALIND LWIN

Phone

5104513004

Tax Period

2023-01-01 to 2023-12-31

NIROGA INSTITUTE, founded in 2005, is a community nonprofit in the Recreation & Sports sector that reported $1.1M in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $1.2M exceeded revenue, resulting in a 11% operating deficit.

Mission

NIROGA INSTITUTE FOSTERS STRESS RESILIENCE AND SOCIAL AND EMOTIONAL LEARNING.

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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 $217,090

Program Service Revenue $832,479

Investment Income $19,153

Other Revenue $6,972

TOTAL REVENUE $1,075,694

Expense Breakdown

Grants Paid $0

Salaries & Benefits $913,744

Fundraising Expenses $76,698

Program Expenses $862,951

Other Expenses $278,233

TOTAL EXPENSES $1,191,977

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,075,694	$1,419,581	-0.2%
Expenses	$1,191,977	$1,265,243	-0.1%
Net Income	$-116,283	$154,338	-1.8%

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

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

$302,381

Total Directors

$346,807

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BIDYUT BOSE	EXECUTIVE DIRECTOR	4.00	Officer Director	$184,434	$751	$185,185
FRED SCHNIDER	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
CHARLES ERVIN	BOARD MEMBER	1.00	Director	$0	$0	$0
ROSALIND LWIN	ASSOCIATE EXECUTIVE DIRECTOR	2.00	Officer Director	$109,784	$7,412	$117,196
CONRAD TIU	BOARD MEMBER	1.00	Director	$0	$0	$0
JOE FARASAT	BOARD MEMBER	1.00	Director	$0	$0	$0
SARAH BENIS SCHEIER-DOLBERG	BOARD MEMBER	2.00	Director	$0	$0	$0
JUDY DUNLAP	BOARD MEMBER	2.00	Director	$44,426	$0	$44,426

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	$1,075,694	$1,191,977	$1,478,021	$-116,283
2022	$1,419,581	$1,265,243	$1,601,969	$154,338
2021	$1,552,180	$1,042,602	$1,448,483	$509,578
2020	$1,380,144	$1,186,033	$1,183,687	$194,111
2019	$1,555,744	$1,471,028	$830,977	$84,716

NIROGA INSTITUTE