Donald and Martha Kaplan Freedman Foundation (EIN 455449056) - 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

Formation Year

2012

Legal Domicile

Principal Officer

Donald Freedman

Phone

3466994523

Tax Period

2023-09-01 to 2024-08-31

Donald and Martha Kaplan Freedman Foundation, founded in 2012, is a community nonprofit in the Philanthropy & Grantmaking sector that reported $2.6M in total revenue in fiscal year 2023. Revenue fell 23% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $1.1M, a strong 43% operating margin.

Mission

To conduct & support activities for the benefit of the Houston Jewish Community Foundation.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,458,400

Program Service Revenue $0

Investment Income $924,098

Other Revenue $208,490

TOTAL REVENUE $2,590,988

Expense Breakdown

Grants Paid $1,350,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,350,000

Other Expenses $139,663

TOTAL EXPENSES $1,489,663

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,590,988	$3,363,482	-0.2%
Expenses	$1,489,663	$1,483,916	+0.0%
Net Income	$1,101,325	$1,879,566	-0.4%

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

$143,612

Total Directors

$316,262

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Donald Freedman	President	1.00	Officer Director	$0	$0	$0
Martha Kaplan Freedman	Vice President	1.00	Officer Director	$0	$0	$0
Paul Weaver	Secretary	1.00	Officer Director	$0	$22,401	$143,612
Roberta Herman-Dietrich	Trustee	1.00	Director	$0	$30,658	$172,650
Jay Kaplan	Trustee	1.00	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
2024	$2,590,988	$1,489,663	$30,316,369	$1,101,325
2023	$3,363,482	$1,483,916	$23,567,138	$1,879,566
2022	$1,372,919	$1,141,641	$21,434,632	$231,278
2021	$928,695	$1,210,139	$21,827,299	$-281,444
2020	$6,947,349	$996,491	$20,990,551	$5,950,858
2019	$379,350	$1,095,393	$15,394,119	$-716,043
2018	$3,635,198	$940,552	$16,150,976	$2,694,646

Donald and Martha Kaplan Freedman Foundation