THE ELMS INC (EIN 222475565) - 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

1983

Legal Domicile

Principal Officer

MICHAEL MORIARTY

Phone

4135337101

Tax Period

2023-08-01 to 2024-07-31

THE ELMS INC, founded in 1983, is a small nonprofit that reported $797K in total revenue in fiscal year 2023. Expenses of $768K left a modest 4% surplus.

Mission

PROVIDE HOUSING FACILITIES FOR ELDERLY PERSONS & HANDICAPPED PERSONS

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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 $727,729

Investment Income $1,728

Other Revenue $67,753

TOTAL REVENUE $797,210

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $701,444

Other Expenses $767,509

TOTAL EXPENSES $767,509

Year-over-Year Comparison

	2023	2022	Change
Revenue	$797,210	$838,081	0.0%
Expenses	$767,509	$923,317	-0.2%
Net Income	$29,701	$-85,236	-1.3%

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

$96,637

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LIBBY HERNANDEZ	DIRECTOR/CHAIRMAN	0.50	Officer Director	$0	$0	$0
MARIA PAGAN	CLERK	0.50	Officer Director	$0	$0	$0
LINDA PRATT	DIRECTOR	0.50	Director	$0	$0	$0
JOHN RODRIGUEZ	DIRECTOR (BEG 11-5-23)	0.50	Director	$0	$0	$0
HILDA ALVERADO	DIRECTOR (BEG 11-5-23)	0.50	Director	$0	$0	$0
NORMA JIMENEZ	DIRECTOR (END 11-4-23)	0.50	Director	$0	$0	$0
DEBORAH WALKER	CHAIRMAN (END 1-1-24)	0.50	Officer Director	$0	$0	$0
MICHAEL J MORIARTY	PRESIDENT/TREASURER	2.00	Officer	$0	$9,027	$96,637

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	$797,210	$767,509	$1,835,499	$29,701
2023	$838,081	$923,317	$1,900,372	$-85,236
2022	$790,107	$885,853	$1,997,465	$-95,746
2021	$730,652	$951,380	$2,198,950	$-220,728
2020	$729,939	$892,605	$2,481,483	$-162,666
2019	$733,392	$889,553	$2,756,643	$-156,161
2018	$710,939	$767,171	$2,938,054	$-56,232

THE ELMS INC