SHENG-YEN LU FOUNDATION (EIN 263276872) - 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

FO-CHING LU

Phone

4258833500

Tax Period

2024-01-01 to 2024-12-31

SHENG-YEN LU FOUNDATION, founded in 2008, is a community nonprofit in the Religion sector that reported $1.8M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $2.6M exceeded revenue, resulting in a 45% operating deficit.

Mission

TO PROMOTE AND ADVANCE QUALITY HEALTH AND EDUCATION FOR ALL.

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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 $603,881

Program Service Revenue $0

Investment Income $1,192,454

Other Revenue $0

TOTAL REVENUE $1,796,335

Expense Breakdown

Grants Paid $2,260,541

Salaries & Benefits $130,223

Fundraising Expenses $10,933

Program Expenses $2,430,159

Other Expenses $210,763

TOTAL EXPENSES $2,601,527

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,796,335	$2,043,207	-0.1%
Expenses	$2,601,527	$2,322,846	+0.1%
Net Income	$-805,192	$-279,639	+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

Volunteers

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

$99,366

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FO-CHING LU	PRESIDENT	20.00	Officer Director	$0	$0	$0
SUSAN YANG	SECRETARY	1.00	Officer Director	$0	$0	$0
ANDREW ROBERTS	TREASURER	20.00	Officer Director	$0	$0	$0
HEATHER EDLUND	DIRECTOR	1.00	Director	$0	$0	$0
DEXTER KUAH	DIRECTOR	1.00	Director	$0	$0	$0
TERESA PIERSA	DIRECTOR	1.00	Director	$0	$0	$0
HUMA ZARIF	DIRECTOR	1.00	Director	$0	$0	$0
RACHEL ALLEN	EXECUTIVE DIRECTOR	30.00	Officer	$99,366	$0	$99,366

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	$1,796,335	$2,601,527	$10,879,677	$-805,192
2023	$2,043,207	$2,322,846	$11,502,957	$-279,639
2022	$1,887,190	$2,598,773	$10,801,811	$-711,583
2021	$1,856,075	$2,310,517	$13,329,663	$-454,442
2020	$2,412,683	$2,256,630	$12,658,856	$156,053
2019	$1,945,367	$1,162,623	$11,705,894	$782,744
2018	$2,732,422	$819,300	$9,961,703	$1,913,122

SHENG-YEN LU FOUNDATION