HEIGHTS TOWERS SERVICES COMPANY

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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

1975

Legal Domicile

Principal Officer

LEONARD WILKIN

Phone

7135269470

Tax Period

2024-06-01 to 2025-05-31

HEIGHTS TOWERS SERVICES COMPANY, founded in 1975, is a community nonprofit in the Housing & Shelter sector that reported $1.6M in total revenue in fiscal year 2024. Expenses of $1.5M left a modest 5% surplus.

Mission

HEIGHTS TOWERS SERVICES COMPANY PROVIDES HOUSING UNITS FOR THE ELDERLY THROUGH A HUD ASSISTED PROGRAM. ALL PROGRAM SERVICES ARE RELATED TO THIS ACTIVITY.

Program Service Accomplishments

Program 1

Expenses: $1,433,427 Revenue: $1,612,006

HEIGHTS TOWERS SERVICES COMPANY PROVIDES 151 HOUSING UNITS FOR THE ELDERLY THROUGH HUD ASSISTED PROGRAMS. ALL PROGRAM SERVICES ARE RELATED TO THIS ACTIVITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,606,762

Investment Income $-25,166

Other Revenue $41,232

TOTAL REVENUE $1,622,828

Expense Breakdown

Grants Paid $0

Salaries & Benefits $328,286

Fundraising Expenses $0

Program Expenses $1,433,427

Other Expenses $1,214,690

TOTAL EXPENSES $1,542,976

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,622,828	$1,654,258	0.0%
Expenses	$1,542,976	$1,484,702	+0.0%
Net Income	$79,852	$169,556	-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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEONARD WILKIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
STEPHANIE GOLDSBY	VICE PRESIDENT	0.25	Officer Director	$0	$0	$0
JUDI VAN HORN	SECRETARY	0.25	Officer Director	$0	$0	$0
SARA MOSELEY	TREASURER	0.25	Officer Director	$0	$0	$0
RECTOR REV JIMMY GRACE	DIRECTOR	0.25	Director	$0	$0	$0
JO KELLEY PARISH	DIRECTOR	0.25	Director	$0	$0	$0
ALICE GRABLE	DIRECTOR	0.25	Director	$0	$0	$0
PASTOR JONATHAN NANTAIS	DIRECTOR	0.25	Director	$0	$0	$0
GINA TUTTLE	DIRECTOR	0.25	Director	$0	$0	$0
MICHAEL NEWHOUSE	DIRECTOR	0.25	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	$1,622,828	$1,542,976	$7,580,656	$79,852
2024	$1,654,258	$1,484,702	$7,657,751	$169,556
2023	$1,628,058	$1,457,597	$7,587,314	$170,461
2022	$1,653,370	$1,510,752	$7,517,350	$142,618
2021	$1,774,685	$1,659,809	$7,537,608	$114,876
2020	$1,551,498	$1,565,912	$7,581,685	$-14,414
2019	$1,272,125	$1,448,702	$7,622,166	$-176,577