Friends of SMHS Visual and Performing Arts Inc (EIN 274794976) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

Ellen Mochizuki

Phone

6262997000

Tax Period

2023-07-01 to 2024-06-30

Friends of SMHS Visual and Performing Arts Inc, founded in 2010, is a small nonprofit in the Education sector that reported $275K in total revenue in fiscal year 2023.

Mission

To cultivate, promote, foster, sponsor, develop and encourage understanding of and public interest in the fields of theatre, dance, music, motion pictures, speech and the arts.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $182,744

Program Service Revenue $76,005

Investment Income $2,117

Other Revenue $14,590

TOTAL REVENUE $275,456

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $1,620

Program Expenses $270,429

Other Expenses $278,301

TOTAL EXPENSES $278,301

Year-over-Year Comparison

	2023	2022	Change
Revenue	$275,456	$276,655	0.0%
Expenses	$278,301	$243,741	+0.1%
Net Income	$-2,845	$32,914	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

170

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
Ellen Mochizuki	Treasurer	2.00	Officer Director	$0	$0	$0
Alexandra Brousseau	Secretary	0.25	Officer Director	$0	$0	$0
Rosario Choa	President & CEO	4.00	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	$275,456	$278,301	$269,226	$-2,845
2023	$276,655	$243,741	$273,064	$32,914
2022	$294,747	$288,643	$238,763	$6,104
2020	$563,117	$548,943	$250,900	$14,174
2019	$340,970	$374,135	$236,876	$-33,165
2018	$391,175	$340,846	$276,869	$50,329

Friends of SMHS Visual and Performing Arts Inc