Laguna Niguel Rotary Foundation Inc (EIN 330849470) - 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

2003

Legal Domicile

Principal Officer

Michael Gerard

Phone

7148832943

Tax Period

2023-01-01 to 2023-12-31

Laguna Niguel Rotary Foundation Inc, founded in 2003, is a micro nonprofit in the Public & Societal Benefit sector that reported $15K in total revenue in fiscal year 2023. Revenue fell 79% from the prior year — a significant decline worth monitoring. Expenses of $19K exceeded revenue, resulting in a 25% operating deficit.

Mission

To support local charities and provide local scholarships.

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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 (2023)

Revenue Breakdown

Contributions & Grants $6,545

Program Service Revenue $0

Investment Income $8,696

Other Revenue $0

TOTAL REVENUE $15,241

Expense Breakdown

Grants Paid $15,215

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $15,215

Other Expenses $3,833

TOTAL EXPENSES $19,048

Year-over-Year Comparison

	2023	2022	Change
Revenue	$15,241	$71,441	-0.8%
Expenses	$19,048	$82,856	-0.8%
Net Income	$-3,807	$-11,415	-0.7%

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

N/A

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
Marilyn Crary	Treasurer	5.00	Officer Director	$0	$0	$0
Michael Gerard	President	9.00	Officer Director	$0	$0	$0
Ivy Leeson	Secretary	7.00	Officer Director	$0	$0	$0
Kristen Epperson	President Elect	7.00	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
2023	$15,241	$19,048	$234,522	$-3,807
2022	$71,441	$82,856	$226,629	$-11,415
2021	$29,460	$49,407	$350,774	$-19,947
2020	$34,977	$22,027	$370,948	$12,950
2019	$130,112	$102,241	$280,326	$27,871
2018	$38,744	$23,513	$250,742	$15,231

Laguna Niguel Rotary Foundation Inc