L2 FOUNDATION C/O JEWISH COMMUNITY FOUNDATION (EIN 270697033) - 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

2010

Legal Domicile

Principal Officer

GRAHAM HOFFMAN

Phone

5205770388

Tax Period

2021-01-01 to 2021-12-31

L2 FOUNDATION C/O JEWISH COMMUNITY FOUNDATION, founded in 2010, is a micro nonprofit that reported $26 in total revenue in fiscal year 2021. Expenses of $216K exceeded revenue, resulting in a 830638% operating deficit.

Mission

EXCLUSIVELY TO SUPPORT THE JEWISH COMMUNITY FOUNDATION OF SOUTHERN ARIZONA (JCF), A 501(C)(3) ORGANIZATION, BY RECEIVING, ADMINISTERING AND DISBURSING FUNDS FOR THE CHARITABLE PURPOSES OF JCF.

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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 (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $26

Other Revenue $0

TOTAL REVENUE $26

Expense Breakdown

Grants Paid $210,436

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $215,992

Other Expenses $5,556

TOTAL EXPENSES $215,992

Year-over-Year Comparison

	2021	2020	Change
Revenue	$26	$-48,100	-1.0%
Expenses	$215,992	$222,438	0.0%
Net Income	$-215,966	$-270,538	-0.2%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES WHITEHILL	PRESIDENT & TREASURER	1.00	Officer Director	$0	$0	$0
DANIEL LEUNG	SECRETARY	0.00	Officer Director	$0	$0	$0
BARBIE LEUNG CHANG	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
GRAHAM HOFFMAN	DIRECTOR	0.00	Director	$0	$0	$0
ANNE HAMEROFF	DIRECTOR	0.00	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
2021	$26	$215,992	No data	$-215,966
2020	$-48,100	$222,438	$216,059	$-270,538
2018	$1,382	$35,180	$519,535	$-33,798

L2 FOUNDATION C/O JEWISH COMMUNITY FOUNDATION