THE BERNER-GARDE FOUNDATION (EIN 383246425) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

Lori Jodar

Phone

7034081476

Tax Period

2025-01-01 to 2025-12-31

THE BERNER-GARDE FOUNDATION, founded in 1995, is a small nonprofit in the Animal-Related sector that reported $190K in total revenue in fiscal year 2023. Revenue surged 36% from the prior year, signaling strong growth momentum. The organization ran a surplus of $146K, a strong 77% operating margin.

Mission

The Foundation is dedicated to improving the health and longevity of the Bernese Mountain Dog. DNA, blood and tissue samples are collected and stored at Michigan State University for use by researchers for specific research projects approved by the Board of Directors.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $200,658

Program Service Revenue $0

Investment Income $42,374

Other Revenue $0

TOTAL REVENUE $243,032

Expense Breakdown

Grants Paid $231,739

Salaries & Benefits $0

Fundraising Expenses $6,221

Program Expenses $231,739

Other Expenses $47,463

TOTAL EXPENSES $279,202

Year-over-Year Comparison

	2025	2024	Change
Revenue	$243,032	$185,552	+0.3%
Expenses	$279,202	$45,755	+5.1%
Net Income	$-36,170	$139,797	-1.3%

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
Brycie Marine	Trustee	10	Director	$0	$0	$0
Bert Klei	Trustee	10	Director	$0	$0	$0
Lisa Kaufman	Trustee	20	Director	$0	$0	$0
Bill Dunnevant	Trustee	5	Director	$0	$0	$0
Roxanne Bortnick	Trustee	5	Director	$0	$0	$0
Ward Melhuish	Trustee	10	Director	$0	$0	$0
Tracey Keith	Secretary	15	Director	$0	$0	$0
Gary Galunas	Trustee and IT Director	20	Director	$0	$0	$0
Lori Jodar	President	20	Officer	$0	$0	$0
Julie Latteraell	Vice President	10	Officer	$0	$0	$0
Robert Reeve	Treasurer	15	Officer	$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
2025	$243,032	$279,202	$661,040	$-36,170
2024	$185,552	$45,755	$720,216	$139,797
2023	$190,353	$44,372	$580,419	$145,981

THE BERNER-GARDE FOUNDATION