THE CUPOLA FOUNDATION

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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

1996

Legal Domicile

Principal Officer

KEITH RAUSCHENBERGER

Phone

8476950300

Tax Period

2017-07-01 to 2018-06-30

THE CUPOLA FOUNDATION, founded in 1996, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2017. Expenses of $2.3M exceeded revenue, resulting in a 44% operating deficit.

Mission

REHABILITATE, OWN AND OPERATE A 268 UNIT RESIDENTIAL RENTAL PROJECT FOR THE PROVISION OF SAFE AFFORDABLE HOUSING FOR VERY LOW, LOW AND MODERATE-INCOME TENANTS AS DEFINED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.

Program Service Accomplishments

Program 1

Expenses: $2,241,882 Revenue: $1,572,769

THE FOUNDATION OPERATES AN APARTMENT COMPLEX OCCUPIED BY LOW INCOME TENANTS. THE SPONSOR OF THIS PROJECT IS ELGIN ACADEMY, WHICH IS A TAX EXEMPT ENTITY.

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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 (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,571,369

Investment Income $1,400

Other Revenue $0

TOTAL REVENUE $1,572,769

Expense Breakdown

Grants Paid $0

Salaries & Benefits $276,911

Fundraising Expenses $0

Program Expenses $2,241,882

Other Expenses $1,987,269

TOTAL EXPENSES $2,264,180

Year-over-Year Comparison

	2017	2016	Change
Revenue	$1,572,769	$1,597,421	0.0%
Expenses	$2,264,180	$1,738,710	+0.3%
Net Income	$-691,411	$-141,289	+3.9%

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

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
KEITH RAUSCHENBERGER	PRESIDENT	1.00	Officer Director	$0	$0	$0
ALAN SCIMECA	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
FREDERICK MASNATO	TREASURER, SECRETARY	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
2018	$1,572,769	$2,264,180	$5,424,781	$-691,411