STEW LEONARD III WATER SAFETY FD INC (EIN 223264276) - 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

1992

Legal Domicile

Principal Officer

STEWART LEONARD JR

Phone

2037506121

Tax Period

2023-01-01 to 2023-12-31

STEW LEONARD III WATER SAFETY FD INC, founded in 1992, is a community nonprofit that reported $2.1M in total revenue in fiscal year 2023. Revenue surged 418% from the prior year, signaling strong growth momentum. The organization ran a surplus of $380K, a strong 18% operating margin.

Mission

THE FOUNDATION'S MISSION IS TO EDUCATE CHILDREN AND FAMILIES ON WATER SAFETY.

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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 $992,031

Program Service Revenue $695,128

Investment Income $77,397

Other Revenue $299,062

TOTAL REVENUE $2,063,618

Expense Breakdown

Grants Paid $385,800

Salaries & Benefits $530,160

Fundraising Expenses $184,120

Program Expenses $1,413,088

Other Expenses $767,161

TOTAL EXPENSES $1,683,121

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,063,618	$398,315	+4.2%
Expenses	$1,683,121	$323,012	+4.2%
Net Income	$380,497	$75,303	+4.1%

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

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
STEWART J LEONARD JR	PRESIDENT	2.00	Officer Director	$0	$0	$0
KIMBERLY KRAL LEONARD	SECRETARY	2.00	Officer Director	$0	$0	$0
ROBERT KRAL	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE ANN LEONARD	DIRECTOR	1.00	Director	$0	$0	$0
CHASE ALEXANDRA LEONARD	DIRECTOR	1.00	Director	$0	$0	$0
RYANN LEONARD GROSSBARD	DIRECTOR	1.00	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
2024	No data	No data	No data	No data
2023	$2,063,618	$1,683,121	$5,297,214	$380,497
2022	$398,315	$323,012	$3,010,591	$75,303
2021	$391,031	$248,255	$3,599,060	$142,776
2020	$179,261	$71,970	$3,023,540	$107,291
2019	$698,016	$217,033	$2,612,913	$480,983
2018	$154,694	$218,484	$2,132,026	$-63,790

STEW LEONARD III WATER SAFETY FD INC