2540 (EIN 432021875) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

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

2003

Legal Domicile

Principal Officer

ALEC ZACAROLI

Phone

7034260275

Tax Period

2025-01-01 to 2025-12-31

2540, founded in 2003, is a small nonprofit in the Diseases & Disorders sector that reported $127K in total revenue in fiscal year 2018. Expenses of $113K left a modest 11% surplus.

Mission

25:40 IS COMMITED TO CHANNELING THE ATTENTION AND RESOURCES OF THOSE BLESSED WITH MUCH TOWARD SAVING CHILDREN IN SOUTHERN AFRICA FROM THE DEVASTATING IMPACTS OF POVERTY, DISEASE AND VIOLENCE AND IN DOING SO CREATE ONE COMMUNITY OF PEOPLE EMPOWERED WITH PURPOSE, HEALING AND HOPE.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $132,643

Program Service Revenue $0

Investment Income $1,220

Other Revenue $0

TOTAL REVENUE $133,863

Expense Breakdown

Grants Paid $148,000

Salaries & Benefits $0

Fundraising Expenses $1,970

Program Expenses $148,000

Other Expenses $20,986

TOTAL EXPENSES $168,986

Year-over-Year Comparison

	2025	2024	Change
Revenue	$133,863	$137,135	0.0%
Expenses	$168,986	$147,390	+0.1%
Net Income	$-35,123	$-10,255	+2.4%

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

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
JACK LEWIS	CHAIR	1.00	Officer Director	$0	$0	$0
ALEC ZACAROLI	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
MONIQUE FRAEDRICH	TREASURER	5.00	Officer Director	$0	$0	$0
AMY ZACAROLI	DIRECTOR	1.00	Director	$0	$0	$0
LORI ROWLEY	DIRECTOR	1.00	Director	$0	$0	$0
DAN WILLIAMS	EXECUTIVE DIRECTOR	15.00	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
2025	$133,863	$168,986	$108,512	$-35,123
2024	$137,135	$147,390	$143,635	$-10,255
2023	$125,849	$129,839	$153,890	$-3,990
2022	$122,834	$136,540	$157,880	$-13,706
2021	$115,174	$119,493	$171,760	$-4,319
2020	$107,957	$109,322	$176,154	$-1,365
2019	$128,497	$160,849	$177,270	$-32,352
2018	$126,665	$113,157	$209,622	$13,508

2540