PRECIOUS MOMENTS FOUNDATION (EIN 311721271) - 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

2000

Legal Domicile

Principal Officer

DON BUTCHER

Phone

8005437975

Tax Period

2024-01-01 to 2024-12-31

PRECIOUS MOMENTS FOUNDATION, founded in 2000, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $947K in total revenue in fiscal year 2024. Revenue fell 32% from the prior year — a significant decline worth monitoring. Expenses of $1.6M exceeded revenue, resulting in a 70% operating deficit.

Mission

WE MAKE THE WORLD BETTER BY SHARING A PLACE AND EXPERIENCE THAT NURTURES FAITH AND INSPIRES OUR GUESTS THROUGH THE CREATIVE SPIRIT WITHIN ALL OF US, AND BY PRESERVING THE ART AND MEDIUM THROUGH WHICH SAM BUTCHER COMMUNICATED HIS UNIQUE MESSAGE OF LOVING, CARING AND SHARING WITH THE WORLD.

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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 $346,378

Program Service Revenue $0

Investment Income $16,629

Other Revenue $583,679

TOTAL REVENUE $946,686

Expense Breakdown

Grants Paid $0

Salaries & Benefits $672,036

Fundraising Expenses $0

Program Expenses $1,378,601

Other Expenses $936,417

TOTAL EXPENSES $1,608,453

Year-over-Year Comparison

	2024	2023	Change
Revenue	$946,686	$1,390,387	-0.3%
Expenses	$1,608,453	$1,359,360	+0.2%
Net Income	$-661,767	$31,027	-22.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DON BUTCHER	DIRECTOR	0.50	Director	$0	$0	$0
CHRIS WISEMAN	SECRETARY/TREASURER	0.50	Officer Director	$0	$0	$0
KEN COPELAND	DIRECTOR	0.50	Director	$0	$0	$0
JAMES MALCOLM	CHAIRMAN	0.50	Director	$0	$0	$0
JAY LOGAL	DIRECTOR	0.50	Director	$0	$0	$0
WENDY LAKE	FORMER PRESIDENT	40.00		$93,873	$7,676	$101,549

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	$946,686	$1,608,453	$4,354,427	$-661,767
2023	$1,390,387	$1,359,360	$4,971,796	$31,027
2022	$2,089,963	$1,294,208	$4,969,795	$795,755
2021	$-1,824,758	$1,148,105	$6,085,293	$-2,972,863
2020	$711,220	$1,324,008	$12,032,317	$-612,788
2019	$860,785	$1,430,889	$12,571,612	$-570,104
2018	$1,198,060	$1,489,975	$13,142,181	$-291,915

PRECIOUS MOMENTS FOUNDATION