THE COMMON FUND FOR NONPROFIT ORGANIZATIONS (EIN 237037968) - 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

1955

Legal Domicile

Principal Officer

DANA J MOREAU

Phone

2035635000

Tax Period

2023-07-01 to 2024-06-30

THE COMMON FUND FOR NONPROFIT ORGANIZATIONS, founded in 1955, is a major nonprofit in the Community Improvement sector that reported $173.6M in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $136.1M, a strong 78% operating margin.

Mission

TO ENHANCE THE FINANCIAL RESOURCES OF EDUCATIONAL ORGANIZATIONS (DEFINED UNDER SECTION 170(B)(1)(A)(II) & (IV) OF THE IRC)& TO HELP THEM IMPROVE INVESTMENT MANAGEMENT PRACTICES

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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 $5,499,841

Investment Income $144,995,318

Other Revenue $23,129,834

TOTAL REVENUE $173,624,993

Expense Breakdown

Grants Paid $0

Salaries & Benefits $19,311,255

Fundraising Expenses $0

Program Expenses $37,541,419

Other Expenses $18,230,164

TOTAL EXPENSES $37,541,419

Year-over-Year Comparison

	2023	2022	Change
Revenue	$173,624,993	$306,918,859	-0.4%
Expenses	$37,541,419	$31,341,280	+0.2%
Net Income	$136,083,574	$275,577,579	-0.5%

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

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

$2,933,506

Total Directors

$5,182,272

Key Employees

$628,370

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK JP ANSON	TRUSTEE (EX-OFFICIO)	3.0	Director	$0	$290,032	$3,873,522
SHARAD SAMY	SECRETARY & GEN COUNSEL	40.0	Officer	$1,050,267	$135,421	$1,185,688
DANA MOREAU	CHIEF FINANCIAL OFFICER & COO	40.0	Officer	$1,007,555	$135,421	$1,142,976
ANTHONY IALEGGIO	CHIEF MARKETING OFFICER	40.0	Highest	$563,837	$96,377	$660,214
ELAINE MIZER PAULSEN	CHIEF HUMAN RESOURCES OFFICER	40.0	Key Emp	$505,449	$122,921	$628,370
SETH THOMSON	ASSISTANT SECRETARY	40.0	Officer	$519,421	$85,421	$604,842
AMY P HARLACKER	MANAGING DIRECTOR	40.0	Highest	$426,889	$122,921	$549,810
VIOLETTA CERASUOLO	CHIEF COMPLIANCE OFFICER	40.0	Highest	$505,261	$28,121	$533,382
DAVID S YOUNG	MANAGING DIRECTOR	40.0	Highest	$427,331	$97,921	$525,252
BRIAN RONDEAU	CHIEF RISK OFFICER	40.0	Highest	$406,101	$85,421	$491,522
DOUGLAS T BREEDEN	TRUSTEE(CHAIR)(UNTIL 12/31/23)	3.0	Director	$205,000	$0	$205,000
MAMAK SHAHBAZI	TRUSTEE, VICE CHAIR	3.0	Director	$167,500	$0	$192,500
CELESTE R BARONE	EVP & CFO (UNTIL 10/5/20)	0.0		$0	$0	$177,782
NICOLE S ARNABOLDI	TRUSTEE	3.0	Director	$167,500	$0	$167,500
DAVID A THOMAS	TRUSTEE (CHAIR)(FROM 01/01/24)	3.0	Director	$167,500	$0	$167,500
JESSICA H BRENNAN	TRUSTEE	3.0	Director	$142,500	$0	$148,750
MICHAEL J WARREN	TRUSTEE	3.0	Director	$142,500	$0	$142,500
KENT D DANIEL	TRUSTEE	3.0	Director	$142,500	$0	$142,500
TOBIAS J MOSKOWITZ	TRUSTEE	3.0	Director	$142,500	$0	$142,500
SUSAN MANSKE	TRUSTEE (FROM 01/01/2024)	3.0	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	$173,624,993	$37,541,419	$3,563,355,822	$136,083,574
2023	$306,918,859	$31,341,280	$3,520,694,647	$275,577,579
2022	$356,693,263	$30,050,008	$3,612,947,637	$326,643,255
2021	$440,043,514	$27,627,246	$4,612,706,860	$412,416,268
2020	$274,004,992	$28,882,627	$4,189,942,831	$245,122,365
2019	$284,303,797	$28,998,213	$4,581,305,892	$255,305,584
2018	$270,965,650	$30,376,927	$4,668,735,066	$240,588,723

THE COMMON FUND FOR NONPROFIT ORGANIZATIONS