Legatus (EIN 382776542) - 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

1987

Legal Domicile

Principal Officer

Paul Rzepka

Phone

7342746400

Tax Period

2023-01-01 to 2023-12-31

Legatus, founded in 1987, is a community nonprofit in the Religion sector that reported $6.5M in total revenue in fiscal year 2023. Expenses of $6.3M left a modest 3% surplus.

Mission

To develop and promote business ethics and support an intimate union between faith and life.

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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 $4,283,677

Program Service Revenue $1,974,643

Investment Income $210,181

Other Revenue $62,176

TOTAL REVENUE $6,530,677

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,815,006

Fundraising Expenses $0

Program Expenses $4,223,809

Other Expenses $3,497,893

TOTAL EXPENSES $6,312,899

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,530,677	$6,647,329	0.0%
Expenses	$6,312,899	$5,540,944	+0.1%
Net Income	$217,778	$1,106,385	-0.8%

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

$279,404

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Thomas S Monaghan	Founder & Chairman	2.00	Officer Director	$0	$0	$0
Lusant Ordonez	Director	1.00	Director	$0	$0	$0
Pobert J Pliska	Director	1.00	Director	$0	$0	$0
S Craig Henry	Secretary/Director	1.00	Officer Director	$0	$0	$0
Rev Frank J Caggiano	Non-voting Director	1.00	Director	$0	$0	$0
Sean J Bellew	Director	1.00	Director	$0	$0	$0
Troy L King	Treasurer/Director	1.00	Officer Director	$0	$0	$0
Christopher S McMahon	Director	1.00	Director	$0	$0	$0
Diana Parent	Director	1.00	Director	$0	$0	$0
Bernarda Neal	Vice Chair/Director	1.00	Officer Director	$0	$0	$0
Rev Jose Gomez	Non-voting Director	1.00	Director	$0	$0	$0
Mark R Scalise	Director	1.00	Director	$0	$0	$0
James P Sarni	Director	1.00	Director	$0	$0	$0
Stephen Henley	President	40.00	Key Emp	$248,862	$30,542	$279,404
Amy Dillon	Reg V/P Southeast Region	40.00	Highest	$122,706	$7,462	$130,168
Paul Rzepka	CFO	40.00	Highest	$159,017	$25,756	$184,773
Kenneth Darnell	Regional V/P Central Region	40.00	Highest	$119,593	$24,152	$143,745
Laura Sacha	COO	40.00	Highest	$140,439	$7,513	$147,952
Steven Ingram	Regional V/P Northeast Region	40.00	Highest	$100,844	$15,197	$116,041
Joseph Giacalone	Account Mgr	40.00	Highest	$119,071	$28,450	$147,521

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	$6,530,677	$6,312,899	$9,865,734	$217,778
2022	$6,647,329	$5,540,944	$7,998,469	$1,106,385
2021	$5,856,045	$5,474,139	$6,863,625	$381,906

Legatus