PathStone 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

2014

Legal Domicile

Principal Officer

Ruperto Montero

Phone

5853403368

Tax Period

2023-10-01 to 2024-09-30

PathStone Foundation, founded in 2014, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $176K in total revenue in fiscal year 2023. Revenue fell 66% from the prior year — a significant decline worth monitoring.

Mission

The mission of PathStone Foundation is to raise funds to support the activities and mission of PathStone Corporation, a visionary, diverse organization empowering individuals, families and communities to attain economic and social resources for building better lives.

Program Service Accomplishments

Program 1

Expenses: $31,736 Revenue: $0

PathStone Foundation operates to raise funds to support the activities and mission of PathStone Corporation, a visionary, diverse organization empowering individuals, families and communities to...

PathStone Foundation operates to raise funds to support the activities and mission of PathStone Corporation, a visionary, diverse organization empowering individuals, families and communities to attain economic and social resources for building better lives.

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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 $181,362

Program Service Revenue $0

Investment Income $0

Other Revenue $-4,966

TOTAL REVENUE $176,396

Expense Breakdown

Grants Paid $31,736

Salaries & Benefits $0

Fundraising Expenses $16,863

Program Expenses $31,736

Other Expenses $142,777

TOTAL EXPENSES $174,513

Year-over-Year Comparison

	2023	2022	Change
Revenue	$176,396	$515,410	-0.7%
Expenses	$174,513	$402,481	-0.6%
Net Income	$1,883	$112,929	-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

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

$267,679

Total Directors

$272,513

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Fernando Santiago	Chair/Director	0.10	Officer Director	$0	$0	$0
Alex Castro	Director, Ex Officio	0.10	Director	$0	$15,762	$272,513
Fabricio Morales	Director	0.10	Director	$0	$0	$0
Shaun Hakiel	Director	0.10	Director	$0	$0	$0
Ralph Sinistro	Director	0.10	Director	$0	$0	$0
Patrick Tobin	Director	0.10	Director	$0	$0	$0
Hilda Rosario Escher	Director	0.10	Director	$0	$0	$0
Kathleen Greeley	Director	0.10	Director	$0	$0	$0
Orlando Ortiz	Director	0.10	Director	$0	$0	$0
Ruperto Montero	CFO of PathStone Corp	0.10	Officer	$0	$15,863	$267,679

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	$176,396	$174,513	$371,325	$1,883
2023	$515,410	$402,481	$917,314	$112,929
2022	$1,157,460	$1,186,180	$711,925	$-28,720
2021	$807,825	$651,324	$831,353	$156,501
2020	$572,845	$202,421	$563,409	$370,424