THE FOUNDATION FOR THE EPSTEIN FAMILY MUNCH COLLECTION (EIN 311625097) - 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

1999

Legal Domicile

Principal Officer

SARAH G EPSTEIN

Phone

2022596000

Tax Period

2024-07-01 to 2025-06-30

THE FOUNDATION FOR THE EPSTEIN FAMILY MUNCH COLLECTION, founded in 1999, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $21K in total revenue in fiscal year 2024. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $2.4M exceeded revenue, resulting in a 11488% operating deficit.

Mission

SUPPORT OF THE NATIONAL GALLERY OF ART

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $20,520

TOTAL REVENUE $20,520

Expense Breakdown

Grants Paid $2,361,374

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $2,369,245

Other Expenses $16,522

TOTAL EXPENSES $2,377,896

Year-over-Year Comparison

	2024	2023	Change
Revenue	$20,520	$36,819	-0.4%
Expenses	$2,377,896	$48,526	+48.0%
Net Income	$-2,357,376	$-11,707	+200.4%

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
SARAH G EPSTEIN	PRESIDENT	0.25	Officer Director	$0	$0	$0
SARAH C EPSTEIN	VICE PRESIDE	0.25	Officer Director	$0	$0	$0
DONALD KOZUSKO ESQ	DIRECTOR	0.25	Director	$0	$0	$0
KATE HAW	DIRECTOR	0.25	Director	$0	$0	$0
MICHAEL J RINALDI II	DIRECTOR	0.25	Director	$0	$0	$0
SHELLEY LANGDALE	DIRECTOR	0.25	Director	$0	$0	$0
ELIZABETH PRELINGER	DIRECTOR	0.25	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
2025	$20,520	$2,377,896	$21,466,578	$-2,357,376
2024	$36,819	$48,526	$23,826,416	$-11,707
2023	$28,413	$36,014	$23,862,007	$-7,601
2022	$33,751	$3,241,950	$23,893,874	$-3,208,199
2021	$45,179	$153,118	$27,126,337	$-107,939
2020	$62,001	$125,411	$27,258,542	$-63,410
2019	$318,112	$111,163	$27,346,218	$206,949
2018	$1,792,582	$100,603	$27,163,535	$1,691,979

THE FOUNDATION FOR THE EPSTEIN FAMILY MUNCH COLLECTION