FRIENDS OF GRADED FOUNDATION (EIN 237032466) - 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

1968

Legal Domicile

Principal Officer

HERMINA MERKEL

Phone

2126611630

Tax Period

2022-08-01 to 2023-07-31

FRIENDS OF GRADED FOUNDATION, founded in 1968, is a small nonprofit that reported $281K in total revenue in fiscal year 2022. Revenue surged 63% from the prior year, signaling strong growth momentum. Expenses of $396K exceeded revenue, resulting in a 41% operating deficit.

Mission

Friends of Graded Foundation was created in 1968 with the mission to improve the quality of teaching and learning at K-12 schools in Sao Paulo, Brazil.The Foundation supports professional development that improves the quality of teaching and encourages teachers to remain in their assignments for extended periods of time.The Foundation also supports programs that improve the quality of educational experiences in eligible schools.In addition, it supports programs that best prepare students living in Brazil to study at top schools and universities in the United States and abroad. By directing funds to improving teaching and learning experiences at eligible schools, the Foundation can reach this goal.

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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 (2022)

Revenue Breakdown

Contributions & Grants $51,312

Program Service Revenue $0

Investment Income $229,780

Other Revenue $0

TOTAL REVENUE $281,092

Expense Breakdown

Grants Paid $381,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $382,351

Other Expenses $14,058

TOTAL EXPENSES $395,558

Year-over-Year Comparison

	2022	2021	Change
Revenue	$281,092	$172,386	+0.6%
Expenses	$395,558	$12,978	+29.5%
Net Income	$-114,466	$159,408	-1.7%

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
HERMINA MERKEL	PRESIDENT	0.50	Officer Director	$0	$0	$0
STEPHEN GRAHAM	TREASURER	0.50	Officer Director	$0	$0	$0
THOMAS G GRAHAM	SECRETARY	0.50	Officer 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
2023	$281,092	$395,558	$174,475	$-114,466

FRIENDS OF GRADED FOUNDATION