LOVE FOR ROMANIA

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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

2001

Legal Domicile

Principal Officer

MARIA UNGUREANU

Phone

9495814311

Tax Period

2023-01-01 to 2023-12-31

LOVE FOR ROMANIA, founded in 2001, is a small nonprofit in the International Affairs sector that reported $197K in total revenue in fiscal year 2023. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $1.3M exceeded revenue, resulting in a 565% operating deficit.

Mission

LOVE FOR ROMANIA'S PURPOSE IS TO PROVIDE EMERGENCY ASSISTANCE TO THE POOR AND NEEDY IN NORTHEASTERN ROMANIA. THE MINISTRY'S WORK IS TO SPREAD THE GOSPEL OF JESUS CHRIST AND GIVE HOPE TO THOSE PEOPLE LIVING IN DESPAIR.

Program Service Accomplishments

Program 1

Expenses: $148,700

DIRECT AID TO POOR, ORPHANS, DISABLED & ELDERLY IN NORTHEASTERN ROMANIA.

Program 2

Expenses: $1,080,157

MONEY IS DONATED TO THE CHRISTIAN CENTER CHURCH IN NORTHEASTERN ROMANIA TO MEET THEIR OPERATING EXPENSES OF REPAIRS AND MAINTENANCE, INSURANCE, HEATING EXPENSES AND ADMINISTRATIVE EXPENSES. IN TURN THE CHURCH IS ABLE TO PROVIDE ASSISTANCE TO THE POOR AND SPREAD THE WORD OF GOD. ALSO PROPERTY AND BUILDING IMPROVEMENTS HAVE BEEN DONATED.

Program 3

Expenses: $17,001

SUPPLIES SENT TO ROMANIA FOR THE POOR, ORPHANS, DISABLED & ELDERLY.

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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 $196,690

Program Service Revenue $0

Investment Income $27

Other Revenue $0

TOTAL REVENUE $196,717

Expense Breakdown

Grants Paid $1,245,858

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,245,858

Other Expenses $62,734

TOTAL EXPENSES $1,308,592

Year-over-Year Comparison

	2023	2022	Change
Revenue	$196,717	$445,815	-0.6%
Expenses	$1,308,592	$437,384	+2.0%
Net Income	$-1,111,875	$8,431	-132.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN UNGUREANU	CO-PRESIDENT	25.00	Officer Director	$0	$0	$0
EUGENE RHODES	CHAIRMAN	1.00	Officer Director	$0	$0	$0
DONALD NOURSE	VICE-PRESIDE	10.00	Officer Director	$0	$0	$0
MARIA UNGUREANU	CO-PRESIDENT	2.00	Officer Director	$0	$0	$0
JOSEPH CEFALIA	TREASURER	1.00	Officer Director	$0	$0	$0
GARY NEWTON	DIRECTOR	1.00	Officer Director	$0	$0	$0
DOUG HALL	DIRECTOR	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	No data	No data	No data	No data
2023	$196,717	$1,308,592	$41,599	$-1,111,875
2022	$445,815	$437,384	$1,153,474	$8,431
2021	$246,087	$309,663	$1,145,043	$-63,576
2020	$232,575	$280,601	$1,208,619	$-48,026
2019	$225,049	$230,407	$1,256,645	$-5,358
2018	$211,195	$253,174	$1,262,003	$-41,979