LIVING ARTS TRUST INC DBA O CINEMA

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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

2025-01-01 to 2025-12-31

LIVING ARTS TRUST INC DBA O CINEMA is a small nonprofit in the Arts, Culture & Humanities sector that reported $747K in total revenue in fiscal year 2025. Revenue surged 41% from the prior year, signaling strong growth momentum.

Mission

THE LIVING ARTS TRUST, INC IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501C3 OF THE ERC OF 1986.

Program Service Accomplishments

Program 1

Expenses: $807,217 Revenue: $727,573

O CINEMA BRINGS A BREADTH OF FILM PROGRAMMING THAT NO OTHER CINEMA IN

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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 (2025)

Revenue Breakdown

Contributions & Grants $500,607

Program Service Revenue $135,039

Investment Income $19,300

Other Revenue $91,928

TOTAL REVENUE $746,874

Expense Breakdown

Grants Paid $0

Salaries & Benefits $227,746

Fundraising Expenses $0

Program Expenses $807,217

Other Expenses $562,893

TOTAL EXPENSES $790,639

Year-over-Year Comparison

	2025	2024	Change
Revenue	$746,874	$527,950	+0.4%
Expenses	$790,639	$620,346	+0.3%
Net Income	$-43,765	$-92,396	-0.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VIVIANMARTHELL	CEO	40	Highest	$0	$0	$72,000
KAREEM TABSCH	CHAIRMAN	1	Director	$0	$0	$0
JEN ATTONITO	SECRETARY	1	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	$746,874	$790,639	$1,284,016	$-43,765
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