SPIRIT LEVEL FOUNDATION (EIN 330798749) - 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

1998

Legal Domicile

Principal Officer

LAWRENCE E HESS

Phone

6195630044

Tax Period

2024-01-01 to 2024-12-31

SPIRIT LEVEL FOUNDATION, founded in 1998, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $612K in total revenue in fiscal year 2024. Revenue surged 138% from the prior year, signaling strong growth momentum. The organization ran a surplus of $389K, a strong 64% operating margin.

Mission

Grants to churches in Southern California

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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 $200,000

Program Service Revenue $0

Investment Income $412,200

Other Revenue $0

TOTAL REVENUE $612,200

Expense Breakdown

Grants Paid $194,242

Salaries & Benefits $7,175

Fundraising Expenses $0

Program Expenses $197,830

Other Expenses $21,566

TOTAL EXPENSES $222,983

Year-over-Year Comparison

	2024	2023	Change
Revenue	$612,200	$257,553	+1.4%
Expenses	$222,983	$346,570	-0.4%
Net Income	$389,217	$-89,017	-5.4%

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

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

$7,175

Total Directors

$7,175

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COLLEEN GARRETT	Secretary	1.00	Officer Director	$7,175	$0	$7,175
M SUZANNE HESS	Director	1.00	Director	$0	$0	$0
LAWRENCE E HESS	President	1.00	Officer Director	$0	$0	$0
REV JUSTINE SULLIVAN	Director	1.00	Director	$0	$0	$0
JULIE FOREST	Director	1.00	Director	$0	$0	$0
LISA SHAFFER	Treasurer	1.00	Officer Director	$0	$0	$0
SUSAN LEWALLEN	Director	1.00	Director	$0	$0	$0
MINDY HOCHGESANG	Director	1.00	Director	$0	$0	$0
LAURA BALL	Director	1.00	Director	$0	$0	$0
PAUL COURTRIGHT	Vice President	1.00	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	$612,200	$222,983	$2,969,895	$389,217
2023	$257,553	$346,570	$2,644,150	$-89,017
2022	$497,265	$326,312	$2,490,896	$170,953
2021	$322,787	$641,514	$3,306,097	$-318,727
2020	$170,646	$388,890	$3,309,594	$-218,244
2019	$292,576	$471,069	$3,168,951	$-178,493
2018	$253,936	$280,366	$2,868,399	$-26,430

SPIRIT LEVEL FOUNDATION