COMMUNITY FOCUS FOUNDATION

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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

RAHIM MAKNOJIA

Tax Period

2023-01-01 to 2023-12-31

COMMUNITY FOCUS FOUNDATION, founded in 2012, is a community nonprofit in the Community Improvement sector that reported $1.2M in total revenue in fiscal year 2023. Revenue fell 50% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $557K, a strong 46% operating margin.

Mission

TO OWN, MAINTAIN AND OPERATE A RECREATIONAL CENTER WHERE THE GOAL IS TO PROMOTE THROUGH VARIOUS SPORTS AND EDUCATIONAL ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $646,375 Revenue: $1,202,879

PROVIDING THE ISMALI COMMUNITY WITH RECREATIONAL SERVICES WITHIN THE SOUTHWEST HOUSTON AREA TO PROMOTE SPORTS AND EDUCATIONAL ACTIVITIES.

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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 $873,250

Program Service Revenue $292,020

Investment Income $37,609

Other Revenue $0

TOTAL REVENUE $1,202,879

Expense Breakdown

Grants Paid $0

Salaries & Benefits $46,752

Fundraising Expenses $0

Program Expenses $646,375

Other Expenses $599,623

TOTAL EXPENSES $646,375

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,202,879	$2,391,867	-0.5%
Expenses	$646,375	$630,379	+0.0%
Net Income	$556,504	$1,761,488	-0.7%

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

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
RAHIM MAKNOJIA	PRESIDENT	15.00	Director	$0	$0	$0
AFSHAN HASSAN	VICE PRESIDE	6.00	Director	$0	$0	$0
SHEHROZ MAREDIA	SECRETARY	6.00	Director	$0	$0	$0
AKBER MOMIN	TREASURER	12.00	Director	$0	$0	$0
MOEZ MOMIN	DIRECTOR	4.00	Director	$0	$0	$0
NOORDIN MAREDIA	DIRECTOR	12.00	Director	$0	$0	$0
SHER ALI HAIDER	DIRECTOR	4.00	Director	$0	$0	$0
YASMIN JIVANI	DIRECTOR	4.00	Director	$0	$0	$0
LAILA THAKUR	DIRECTOR	4.00	Director	$0	$0	$0
ALTAF NOORMOHAMAD	DIRECTOR	4.00	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
2023	$1,202,879	$646,375	$11,781,611	$556,504
2022	$2,391,867	$630,379	$11,232,038	$1,761,488
2021	$1,791,755	$576,020	$9,501,260	$1,215,735
2020	$1,679,561	$561,153	$8,303,745	$1,118,408
2019	$1,122,104	$483,027	$7,154,142	$639,077
2018	$726,713	$409,103	$6,509,910	$317,610