LIYA INTERNATIONAL PERFORMING ARTS FOUNDATION (EIN 462843779) - 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

2013

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

LIYA INTERNATIONAL PERFORMING ARTS FOUNDATION, founded in 2013, is a small nonprofit in the Arts, Culture & Humanities sector that reported $424K in total revenue in fiscal year 2023. Revenue surged 1971% from the prior year, signaling strong growth momentum. Expenses of $781K exceeded revenue, resulting in a 84% operating deficit.

Mission

TO PROVIDE AND PROMOTE CULTURAL EXPERIENCES, ARTS, DANCE, AND EDUCATION TO THE LOCAL COMMUNITIES.

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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 $423,000

Program Service Revenue $0

Investment Income $898

Other Revenue $0

TOTAL REVENUE $423,898

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $780,580

Other Expenses $780,580

TOTAL EXPENSES $780,580

Year-over-Year Comparison

	2023	2022	Change
Revenue	$423,898	$20,466	+19.7%
Expenses	$780,580	$411,499	+0.9%
Net Income	$-356,682	$-391,033	-0.1%

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

N/A

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
CRAIG ASANUMA	Treasurer	2.00	Officer Director	$0	$0	$0
SERENA CHENG	Director	4.00	Officer Director	$0	$0	$0
EDIE WONG	Secretary	2.00	Officer 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	No data	No data	No data	No data
2023	$423,898	$780,580	$2,935,411	$-356,682
2022	$20,466	$411,499	$3,292,273	$-391,033
2021	$1,676,377	$221,224	$3,678,994	$1,455,153
2020	$2,505,865	$566,550	$2,223,673	$1,939,315
2019	$313,743	$309,212	$284,358	$4,531
2018	$444,589	$562,114	$279,827	$-117,525

LIYA INTERNATIONAL PERFORMING ARTS FOUNDATION