ESTHERSAM FOUNDATION (EIN 310960732) - 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

1979

Legal Domicile

Principal Officer

ARTHUR ROGOVIN

Phone

7404326334

Tax Period

2022-12-01 to 2023-11-30

ESTHERSAM FOUNDATION, founded in 1979, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $921 in total revenue in fiscal year 2022. Revenue fell 91% from the prior year — a significant decline worth monitoring. Expenses of $12K exceeded revenue, resulting in a 1244% operating deficit.

Mission

TO SUPPORT RELIGIOUS & MEDICAL CHARITIES.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $921

Other Revenue $0

TOTAL REVENUE $921

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $7,500

Other Expenses $4,878

TOTAL EXPENSES $12,378

Year-over-Year Comparison

	2022	2021	Change
Revenue	$921	$10,043	-0.9%
Expenses	$12,378	$13,137	-0.1%
Net Income	$-11,457	$-3,094	+2.7%

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

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
RICHARD ROGOVIN	DIRECTOR	1.00	Director	$0	$0	$0
ARTHUR ROGOVIN	DIRECTOR	1.00	Director	$0	$0	$0
TOBY ROGOVIN	DIRECTOR	1.00	Director	$0	$0	$0
LINDA ROGOVIN	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL ROGOVIN	DIRECTOR	1.00	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
2024	No data	No data	No data	No data
2023	$921	$12,378	$427,300	$-11,457
2020	$54,922	$22,232	$392,285	$32,690

ESTHERSAM FOUNDATION