Instituto El Ray Inc

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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

2024

Legal Domicile

Principal Officer

James D Sharpless

Phone

3343726944

Tax Period

2025-01-01 to 2025-12-31

Instituto El Ray Inc, founded in 2024, is a small nonprofit in the Education sector that reported $232K in total revenue in fiscal year 2025.

Mission

Our mission is to provide education and life skills for impoverished youth living in countries of Central and South America

Program Service Accomplishments

Program 1

Expenses: $241,650 Revenue: $231,502

see Schedules

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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 $231,502

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $231,502

Expense Breakdown

Grants Paid $0

Salaries & Benefits $135,856

Fundraising Expenses $0

Program Expenses $241,650

Other Expenses $105,794

TOTAL EXPENSES $241,650

Year-over-Year Comparison

	2025	2024	Change
Revenue	$231,502	$229,385	+0.0%
Expenses	$241,650	$229,385	+0.1%
Net Income	$-10,148	$0	N/A

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
James D Sharpless	President	5.00	Officer	$0	$0	$0
Cynthia A Sharpless	CFO	5.00	Officer	$0	$0	$0
Junior A Glass	Board member	3.00	Director	$0	$0	$0
Bo Smith	Board member	1.00	Director	$0	$0	$0
Timothy Rohrbach	Board member	0.00	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	$231,502	$241,650	$134,875	$-10,148
2024	$229,385	$229,385	$82,382	No data