CENTER FOR OPPORTUNITY URBANISM

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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

CHARLES BLAIN

Phone

8132916001

Tax Period

2021-01-01 to 2021-12-31

CENTER FOR OPPORTUNITY URBANISM, founded in 2014, is a small nonprofit that reported $311K in total revenue in fiscal year 2021.

Mission

CENTER FOR OPPORTUNITY URBANISM EXISTS TO PROMOTE APPROACHES THAT ENABLE CITIES TO DRIVE OPPORTUNITIES FOR THE BULK OF THEIR CITIZENS.

Program Service Accomplishments

Program 1

Expenses: $273,826

THE CENTER FOR OPPORTUNITY URBANISM (COU) EXAMINES ISSUES OF UPWARD MOBILITY, GROWTH AND PROSPERITY FOR ALL CITIZENS WITH PARTICULAR INTEREST IN HOW PLANNING AND ZONING DECISIONS CAN HAMPER OR SPARK ECONOMIC GROWTH. COU'S WORK FOCUSES ON KEY DEMOGRAPHIC CONCERNS, NOTABLY AROUND THE CRITICAL ISSUE OF FAMILIES, WHO GENERALLY SEEK OUT HOUSING THAT IS BOTH AFFORDABLE AND SPACIOUS ENOUGH TO RAISE CHILDREN. AND GOVERNANCE - THE QUESTION OF WHO MAKES DECISIONS ABOUT THE COMMONS - WILL ALSO BE A KEY AREA OF EXPLORATION. AN APPROACH THAT FOCUSES ON GOOD SCHOOLS, GOOD PARKS, DECENT JOBS AND STRONG NEIGHBORHOODS MAY NOT THRILL MANY ARCHITECTS, PUNDITS AND PLANNERS - WHO ALMOST INVARIABLY FAVOR EVER-DENSER DEVELOPMENT - BUT THEY DO MATTER TO MOST PEOPLE WHO LIVE IN URBAN AREAS. IN 2020, COU PUBLISHED MAJOR STUDIES ON "UPWARD MOBILITY IN THE UNITED STATES AND "THE DEMOGRAPHIA INTERNATIONAL HOUSING AFFORDABILITY INDEX" SPONSORED VIRTUAL EVENTS ON "OPPORTUNITY AND UPWARD MOBILITY FOR THE MIDDLE CLASS AND PRODUCED COMMENTARIES ON ECONOMIC GROWTH, GENTRIFICATION, DEMOGRAPHICS. UPWARD MOBILITY, AND AFFORDABILITY.

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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 (2021)

Revenue Breakdown

Contributions & Grants $311,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $311,000

Expense Breakdown

Grants Paid $15,000

Salaries & Benefits $97,500

Fundraising Expenses $0

Program Expenses $273,826

Other Expenses $210,406

TOTAL EXPENSES $322,906

Year-over-Year Comparison

	2021	2020	Change
Revenue	$311,000	$314,500	0.0%
Expenses	$322,906	$265,669	+0.2%
Net Income	$-11,906	$48,831	-1.2%

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

$97,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM LILE	CHAIRMAN	1.00	Officer Director	$0	$0	$0
LEO LINBECK III	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
MICHAEL BARNHART	TREASURER	1.00	Officer Director	$0	$0	$0
ALAN HASSENFLU	DIRECTOR	1.00	Director	$0	$0	$0
LARRY JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
WALTER MISCHER	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD WEEKLEY	DIRECTOR	1.00	Director	$0	$0	$0
JOEL KOTKIN	EXECUTIVE DIRECTOR	40.00	Officer	$97,500	$0	$97,500

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
2021	$311,000	$322,906	$46,673	$-11,906
2020	$314,500	$265,669	$51,069	$48,831
2018	$437,200	$547,630	$11,987	$-110,430