LIVING ARTS TRUST INC DBA O CINEMA (EIN 442277899) - 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

Principal Officer

VIVIAN MARTHELL

Phone

3058077304

Tax Period

2024-01-01 to 2024-12-31

LIVING ARTS TRUST INC DBA O CINEMA is a small nonprofit in the Arts, Culture & Humanities sector that reported $528K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $620K exceeded revenue, resulting in a 18% operating deficit.

Mission

O CINEMA EMPOWERS, NUTURES AND SUPPORTS THE DEVELOPMENT OF NEW ARTS AND CULTURAL WORK AND TO PRESENT THOSE WORKS TO THE PUBLIC WITH AN EMPHASIS ON FILM

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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 (2024)

Revenue Breakdown

Contributions & Grants $317,031

Program Service Revenue $97,787

Investment Income $26,888

Other Revenue $86,244

TOTAL REVENUE $527,950

Expense Breakdown

Grants Paid $0

Salaries & Benefits $189,056

Fundraising Expenses $0

Program Expenses $647,595

Other Expenses $431,290

TOTAL EXPENSES $620,346

Year-over-Year Comparison

	2024	2023	Change
Revenue	$527,950	$692,972	-0.2%
Expenses	$620,346	$540,471	+0.1%
Net Income	$-92,396	$152,501	-1.6%

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

N/A

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

$71,923

Total Directors

$71,923

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VIVIAN MARTHEL	CEO	40	Officer Director	$71,923	$0	$71,923
KAREEM TABSCH	CHAIRMAN	1	Officer Director	$0	$0	$0
JEN ATTONITO	SECRETARY	1	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
2024	$527,950	$620,346	$1,234,016	$-92,396
2023	$692,972	$540,471	$1,353,646	$152,501
2022	$413,733	$477,060	$1,210,846	$-63,327
2021	$561,577	$402,628	$1,181,057	$158,949
2020	$421,275	$351,068	$1,027,871	$70,207

LIVING ARTS TRUST INC DBA O CINEMA