LAW FOUNDATION OF BERKS COUNTY (EIN 232770367) - 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

1994

Legal Domicile

Principal Officer

KORI WALTER

Phone

6103754591

Tax Period

2023-01-01 to 2023-12-31

LAW FOUNDATION OF BERKS COUNTY, founded in 1994, is a small nonprofit in the Community Improvement sector that reported $208K in total revenue in fiscal year 2023. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $50K, a strong 24% operating margin.

Mission

TO RAISE AND PROVIDE FUNDS TO SUPPORT CHARITABLE EFFORTS IN BERKS COUNTY

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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 $177,675

Program Service Revenue $0

Investment Income $30,265

Other Revenue $0

TOTAL REVENUE $207,940

Expense Breakdown

Grants Paid $71,752

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $158,035

Other Expenses $86,283

TOTAL EXPENSES $158,035

Year-over-Year Comparison

	2023	2022	Change
Revenue	$207,940	$169,883	+0.2%
Expenses	$158,035	$152,938	+0.0%
Net Income	$49,905	$16,945	+1.9%

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

100

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

$141,065

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VALERIE WEST ESQ	PRESIDENT	1.00	Officer Director	$0	$0	$0
WILLIAM R BLUMER ESQ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MERLIN R DUNKELBERGER JR CPA	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
FRANCES A AITKEN CPA	TRUSTEE	1.00	Director	$0	$0	$0
MARK S CALTAGIRONE CPA	TRUSTEE	1.00	Director	$0	$0	$0
PAUL L MARRELLA ESQ	TRUSTEE	1.00	Director	$0	$0	$0
JOHN J MIRAVICH ESQ	TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM A MORGAN CPAPFS	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL J NOON	TRUSTEE	1.00	Director	$0	$0	$0
JAMES M SNYDER ESQ	TRUSTEE	1.00	Director	$0	$0	$0
EDWIN L STOCK ESQ	TRUSTEE	1.00	Director	$0	$0	$0
TERRY D WEILER ESQ	TRUSTEE	1.00	Director	$0	$0	$0
GABRIELA G RAFUL	EX-OFFICIO	1.00	Director	$0	$0	$0
KORI WALTER	EXECUTIVE DIRECTOR	1.00	Officer	$0	$24,007	$141,065

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	$207,940	$158,035	$945,740	$49,905
2022	$169,883	$152,938	$808,272	$16,945
2021	$127,990	$127,205	$937,203	$785
2020	$35,893	$60,636	$803,538	$-24,743
2019	$156,980	$136,404	$724,185	$20,576
2018	$160,931	$133,825	$588,661	$27,106

LAW FOUNDATION OF BERKS COUNTY