WISE 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

2013

Legal Domicile

Principal Officer

Michael A LaTona

Phone

8479718431

Tax Period

2025-01-01 to 2025-12-31

WISE FOUNDATION, founded in 2013, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $73K in total revenue in fiscal year 2025. Revenue surged 99% from the prior year, signaling strong growth momentum. Net assets of $599K represent 99 months of operating reserves.

Mission

WISE Foundation's mission is to solicit and receive donations from U. S. donors. The donations received are then used solely and exclusively to transmit to parents of students in Kenya who come from abjectly poor families to pay for tuitions to elementary schools, high schools, colleges and graduate schools.

Program Service Accomplishments

Program 1

Expenses: $74,892 Revenue: $72,869

The achievement of the sole WISE Foundation program is educating 59 Kenyan children ranging from elementary school through graduate school. WISE's expense ratio for 2025 was 0.6% of Revenue.

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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 $72,869

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $72,869

Expense Breakdown

Grants Paid $74,446

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $74,892

Other Expenses $446

TOTAL EXPENSES $74,892

Year-over-Year Comparison

	2025	2024	Change
Revenue	$72,869	$36,613	+1.0%
Expenses	$74,892	$48,742	+0.5%
Net Income	$-2,023	$-12,129	-0.8%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Father Paul Maina Waithaka	Director/President	5	Officer Director	$0	$0	$0
Michael A LaTona	Secretary/Treasurer/Director	12	Officer Director	$0	$0	$0
Shereen Olickal	Director	2	Director	$0	$0	$0
Deacon John Porter	Director	3	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	$72,869	$74,892	$599,011	$-2,023
2023	$306,600	$15,200	$312,919	$291,400