LIVING FREE HEALTH & FITNESS (EIN 463308204) - 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

Legal Domicile

Principal Officer

ROCHELLE POERIO

Phone

7755051625

Tax Period

2023-01-01 to 2023-12-31

LIVING FREE HEALTH & FITNESS is a community nonprofit in the Mental Health sector that reported $2.0M in total revenue in fiscal year 2023. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $547K, a strong 28% operating margin.

Mission

SUBSTANCE ABUSE COUNSELING, INTERVENTION AND EDUCATION.

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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 $966,681

Program Service Revenue $902,287

Investment Income $31,168

Other Revenue $81,266

TOTAL REVENUE $1,981,402

Expense Breakdown

Grants Paid $0

Salaries & Benefits $636,815

Fundraising Expenses $5,893

Program Expenses $533,449

Other Expenses $797,701

TOTAL EXPENSES $1,434,516

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,981,402	$1,245,544	+0.6%
Expenses	$1,434,516	$976,741	+0.5%
Net Income	$546,886	$268,803	+1.0%

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

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

$89,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROCHELLE POERIO	President	60.00	Director	$89,400	$0	$89,400
SALLI KERR	Treasurer	2.00	Director	$0	$0	$0
CHAD GOINS	Director	2.00	Director	$0	$0	$0
KEITH BOLTON	Secretary	2.00	Director	$0	$0	$0
TASHA DOUGLAS	Director	2.00	Director	$0	$0	$0
RYAN MUCCIO	Director	2.00	Director	$0	$0	$0
ROBERT SAXEN	Director	2.00	Director	$0	$0	$0
DINA ERDAG--WILLIAMSON	Director	2.00	Director	$0	$0	$0
THOMAS METSCHER	Director	2.00	Director	$0	$0	$0
MARI LYNN JOHNSON	Director	2.00	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	No data	No data	No data	No data
2023	$1,981,402	$1,434,516	$1,911,726	$546,886
2022	$1,245,544	$976,741	$1,005,927	$268,803
2021	$945,346	$636,436	$706,861	$308,910
2020	$402,659	$366,878	$135,485	$35,781
2019	$268,710	$231,466	$59,676	$37,244

LIVING FREE HEALTH & FITNESS