ESSENTIAL LIGHT INSTITUTE (EIN 263102015) - 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

2008

Legal Domicile

Principal Officer

HEATHER LUTZ LIM

Phone

5413305733

Tax Period

2024-01-01 to 2024-12-31

ESSENTIAL LIGHT INSTITUTE, founded in 2008, is a small nonprofit in the Education sector that reported $125K in total revenue in fiscal year 2024. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $144K exceeded revenue, resulting in a 15% operating deficit.

Mission

AS A DIVINE HEALING CENTER, CLASSROOM, AND LIBRARY THE ESSENTIAL LIGHT INSTITUTE IS DEDICATED TO THE RECEPTION AND DISSEMINATION OF THE LIGHT, AND TO THE EVOLUTION OF HUMAN CONSCIOUSNESS.

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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 $44,137

Program Service Revenue $81,008

Investment Income $0

Other Revenue $0

TOTAL REVENUE $125,145

Expense Breakdown

Grants Paid $0

Salaries & Benefits $75,947

Fundraising Expenses $0

Program Expenses $103,555

Other Expenses $67,949

TOTAL EXPENSES $143,896

Year-over-Year Comparison

	2024	2023	Change
Revenue	$125,145	$258,831	-0.5%
Expenses	$143,896	$268,522	-0.5%
Net Income	$-18,751	$-9,691	+0.9%

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

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
ELENA HENDERSON	DIRECTOR	N/A	Director	$0	$0	$0
EMILY LABATHE	DIRECTOR	N/A	Director	$0	$0	$0
HEATHER LUTZ LIM	PRESIDENT	3.00	Officer Director	$0	$0	$0
JANE SELIGSON	TREASURER	3.00	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
2024	$125,145	$143,896	$84,693	$-18,751
2023	$258,831	$268,522	$107,879	$-9,691
2022	$119,559	$104,087	$113,353	$15,472
2021	$150,069	$147,491	$97,663	$2,578
2020	$122,234	$115,974	$95,085	$6,260
2019	$251,161	$225,236	$88,850	$25,925
2018	$297,790	$260,070	$66,817	$37,720

ESSENTIAL LIGHT INSTITUTE