BULGARIAN LEARNING CENTER RODINA-ST PETERSBURG (EIN 471418253) - 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

2014

Legal Domicile

Principal Officer

VELISLAVA ACCOLA

Tax Period

2022-01-01 to 2022-12-31

BULGARIAN LEARNING CENTER RODINA-ST PETERSBURG, founded in 2014, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $43K in total revenue in fiscal year 2022. Expenses of $54K exceeded revenue, resulting in a 26% operating deficit.

Mission

EDUCATION BY TEACHING THE BULGARIAN LANGUAGE,LITERATURE AND HISTORY. IT WILL PROMOTE AND PRESERVE THE BULGARIAN HERITAGE AND CUSTOMS THROUGH VARIOUS CULTURAL EVENTS AND COMMUNITY INVOLVEMENT.

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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 (2022)

Revenue Breakdown

Contributions & Grants $39,528

Program Service Revenue $3,600

Investment Income $0

Other Revenue $0

TOTAL REVENUE $43,128

Expense Breakdown

Grants Paid $21,053

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $41,397

Other Expenses $33,203

TOTAL EXPENSES $54,256

Year-over-Year Comparison

	2022	2021	Change
Revenue	$43,128	N/A	N/A
Expenses	$54,256	$35,894	+0.5%
Net Income	$-11,128	$-35,894	-0.7%

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
BISTRA MIHAYLOVA	DIRECTOR	10.00	Director	$0	$0	$0
ILINA VASSEVA	DIRECTOR	10.00	Director	$0	$0	$0
DESISLAVA KOLAXAZOV	DIRECTOR	10.00	Director	$0	$0	$0
JANETA KRISTOVA	SECRETARY	10.00	Officer	$0	$0	$0
VELISLAVA ACCOLA	PRESIDENT	10.00	Officer	$0	$0	$0
GALINA TODOROVA	VICE PRESIDENT	10.00	Officer	$0	$0	$0
NELLIE DINKOVA	TREASURER	10.00	Officer	$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
2022	$43,128	$54,256	$29,973	$-11,128
2021	$37,917	$35,894	$31,127	$2,023
2020	$30,494	$48,086	$21,730	$-17,592
2020	$22,614	$48,086	$21,730	$-25,472
2019	$32,901	$26,677	$26,308	$6,224
2018	$28,979	$21,287	$30,257	$7,692

BULGARIAN LEARNING CENTER RODINA-ST PETERSBURG