SUGAR RAY LEONARD FOUNDATION (EIN 263465689) - 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

RAY C LEONARD

Phone

8182075524

Tax Period

2023-10-01 to 2024-09-30

SUGAR RAY LEONARD FOUNDATION, founded in 2008, is a small nonprofit in the Medical Research sector that reported $303K in total revenue in fiscal year 2023. Revenue decreased 13% compared to the prior year. Expenses of $341K exceeded revenue, resulting in a 13% operating deficit.

Mission

FUNDING RESEARCH AND CARE FOR CHILDREN'S DIABETES.

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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 $277,194

Program Service Revenue $0

Investment Income $0

Other Revenue $25,697

TOTAL REVENUE $302,891

Expense Breakdown

Grants Paid $123,045

Salaries & Benefits $103,584

Fundraising Expenses $33,569

Program Expenses $287,357

Other Expenses $114,783

TOTAL EXPENSES $341,412

Year-over-Year Comparison

	2023	2022	Change
Revenue	$302,891	$348,766	-0.1%
Expenses	$341,412	$390,099	-0.1%
Net Income	$-38,521	$-41,333	-0.1%

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

$96,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAY C LEONARD	PRESIDENT	4.00	Officer Director	$0	$0	$0
KATIE CURTIS	HONORARY FOUNDING BOARD ME	10.00	Director	$0	$0	$0
CAREN KINDER	DIRECTOR	3.00	Director	$0	$0	$0
BOB LANGE	DIRECTOR	3.00	Director	$0	$0	$0
USHER RAYMOND	DIRECTOR	3.00	Director	$0	$0	$0
GRACE RAYMOND	DIRECTOR	3.00	Director	$0	$0	$0
JENNIFER WILSON	EXECUTIVE DIRECTOR	40.00	Officer	$96,000	$0	$96,000
BERNADETTE LEONARD	CHIEF EXECUTIVE OFFICER	5.00	Officer	$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	$302,891	$341,412	$91,130	$-38,521
2023	$348,766	$390,099	$130,612	$-41,333
2022	$492,790	$398,383	$172,114	$94,407
2021	$161,455	$211,408	$95,454	$-49,953
2020	$151,911	$166,053	$144,932	$-14,142
2019	$245,756	$306,738	$141,655	$-60,982

SUGAR RAY LEONARD FOUNDATION