OPPORTUNITY LIVING BENEFIT TR (EIN 421448684) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

Shannon Mahannah

Phone

7124648961

Tax Period

2024-01-01 to 2024-12-31

OPPORTUNITY LIVING BENEFIT TR, founded in 1996, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $1.3M exceeded revenue, resulting in a 29% operating deficit.

Mission

The organization provides health, dental, life, cancer, vision and disability insurance

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,000,000

Investment Income $32,256

Other Revenue $0

TOTAL REVENUE $1,032,256

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $486,661

TOTAL EXPENSES $1,329,976

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,032,256	$1,437,144	-0.3%
Expenses	$1,329,976	$1,196,971	+0.1%
Net Income	$-297,720	$240,173	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

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

$312,418

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Shannon Mahannah	CEO	1	Officer	$0	$15,409	$182,214
Jill Westcott	CFO	1	Officer	$0	$13,285	$130,204
Diane Isaacs	RN	0	Highest	$0	$2,881	$108,347
Janice Knobbe	Direct Support Supervisor	0	Highest	$0	$5,030	$103,646

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	No data	No data	No data	No data
2024	$1,032,256	$1,329,976	$647,903	$-297,720
2023	$1,437,144	$1,196,971	$945,622	$240,173
2022	$1,404,825	$1,207,687	$705,449	$197,138
2021	$1,668,189	$1,555,713	$508,312	$112,476
2020	$2,041,929	$1,682,586	$395,836	$359,343

OPPORTUNITY LIVING BENEFIT TR