Body & Brain Foundation (EIN 205534614) - 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

2006

Legal Domicile

Principal Officer

Hee N Kim

Phone

4807565704

Tax Period

2023-01-01 to 2023-12-31

Body & Brain Foundation, founded in 2006, is a micro nonprofit in the Public Safety sector that reported $2K in total revenue in fiscal year 2023. Revenue fell 55% from the prior year — a significant decline worth monitoring. Expenses of $4K exceeded revenue, resulting in a 88% operating deficit.

Mission

TO PROMOTE A HEALTHIER, HAPPIER AND MORE PEACEFUL SOCIETY BY UTILIZING BODY & BRAIN YOGA TOOLS.

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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 $1,001

Program Service Revenue $0

Investment Income $1,127

Other Revenue $0

TOTAL REVENUE $2,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $320

Other Expenses $4,007

TOTAL EXPENSES $4,007

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,128	$4,728	-0.5%
Expenses	$4,007	$4,312	-0.1%
Net Income	$-1,879	$416	-5.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HEE NAM KIM	SEC/TREAS/DIR	3.00	Officer Director	$0	$0	$0
JUNG AE KIM	PRES/DIR	1.00	Officer Director	$0	$0	$0
JIN HYUNG LEE	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,128	$4,007	$109,123	$-1,879
2022	$4,728	$4,312	$111,003	$416
2021	$2,181	$6,723	$110,586	$-4,542
2020	$514	$3,974	$115,128	$-3,460
2019	$162,126	$191,477	$118,588	$-29,351
2018	$189,930	$179,045	$148,189	$10,885

Body & Brain Foundation