THE FRIENDS OF MOP FOUNDATION C/O … - Form 990 Financial Data

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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

2014

Legal Domicile

Principal Officer

STEVEN ELGHANAYAN

Phone

2126827878

Tax Period

2019-08-01 to 2020-04-30

THE FRIENDS OF MOP FOUNDATION C/O STEVEN ELGHANAYAN, founded in 2014, is a micro nonprofit that reported $77K in total revenue in fiscal year 2019. Expenses of $163K exceeded revenue, resulting in a 112% operating deficit.

Mission

THE FOUNDATION INTENDS, BUT IS NOT BOUND, TO MAKE CONTRIBUTIONS/GRANTS TO MAGIC OF PERSIA, A UNITED KINGDOM PUBLIC CHARITY, UK REGISTERED CHARITY NO. 104066, THE FOCUS OF WHICH IS TO PROMOTE THE EDUCATIONAL AND CULTURAL DIASPORA OF THE PERSINATE WORLD.

Program Service Accomplishments

Program 1

Expenses: $162,981

THE FRIENDS OF MOP FOUNDATION IS A US-BASED NON-PROFIT ORGANIZATION THAT PROMOTES IRANIAN ART AND CULTURE TO A WIDER AUDIENCE OUTSIDE OF IRAN. THIS IS ACCOMPLISHED BY PROMOTING ARTWORK BY ESTABLISHED...

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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 (2019)

Revenue Breakdown

Contributions & Grants $32,500

Program Service Revenue $0

Investment Income $0

Other Revenue $44,555

TOTAL REVENUE $77,055

Expense Breakdown

Grants Paid $162,050

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $162,981

Other Expenses $1,014

TOTAL EXPENSES $163,064

Year-over-Year Comparison

	2019	2018	Change
Revenue	$77,055	N/A	N/A
Expenses	$163,064	N/A	N/A
Net Income	$-86,009	$0	N/A

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
STEVEN ELGHANAYAN	PRESIDENT	1.00	Officer Director	$0	$0	$0
TETYANA ETHRIDGE	SECRETARY	0.50	Officer	$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
2020	$77,055	$163,064	No data	$-86,009

THE FRIENDS OF MOP FOUNDATION C/O STEVEN ELGHANAYAN