ABRIENDO CORAZONES-OPENING HEARTS

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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

2015

Legal Domicile

Principal Officer

DR JAMES HAMMEL

Phone

7134166977

Tax Period

2019-07-01 to 2020-06-30

ABRIENDO CORAZONES-OPENING HEARTS, founded in 2015, is a small nonprofit that reported $130K in total revenue in fiscal year 2019. Revenue fell 58% from the prior year — a significant decline worth monitoring.

Mission

THE PURPOSE OF ABRIENDO CORAZONES - OPENING HEARTS (AC-OH) IS TO SUPPORT THE DEVELOPMENT OF A SELF-SUSTAINING DIAGNOSIS AND TREATMENT PROGRAM FOR CHILDREN WITH CONGENITAL HEART DISEASE IN THE STATE OF BAJA CALIFORNIA SUR (BCS), MEXICO.

Program Service Accomplishments

Program 1

Expenses: $134,025 Revenue: $0

THE PURPOSE OF ABRIENDO CORAZONES-OPENING HEARTS (ACOH) IS TO SUPPORT THE DEVELOPMENT OF A SELF-SUSTAINING DIAGNOSIS AND TREATMENT PROGRAM FOR CHILDREN WITH CONGENITAL HEART DISEASE IN THE STATE OF BAJA CALIFORNIA SUR, MEXICO. OVER THE PAST YEAR 9 CHILDREN RECEIVED CORRECTIVE OPEN HEART SURGERY AND AN ADDITIONAL 2 CHILDREN RECEIVED CARDIAC CATHETERIZATION. ADDITIONALLY, ACOH COORDINATED THE SCREENING AND IDENTIFICATION OF PEDIATRIC PATIENTS IN BAJA CALIFORNIA SUR. THROUGH THESE EFFORTS, 660 CHILDREN RECEIVED CARDIAC DIAGNOSTIC TESTING INCLUDING ECHOCARDIOGRAMS TO SCREEN FOR CONGENITAL HEART DISEASE.

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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 (2019)

Revenue Breakdown

Contributions & Grants $129,730

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $129,730

Expense Breakdown

Grants Paid $0

Salaries & Benefits $14,129

Fundraising Expenses $650

Program Expenses $134,025

Other Expenses $127,260

TOTAL EXPENSES $141,389

Year-over-Year Comparison

	2019	2018	Change
Revenue	$129,730	$311,873	-0.6%
Expenses	$141,389	$242,272	-0.4%
Net Income	$-11,659	$69,601	-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

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

$12,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DRJAMES HAMMEL	PRESIDENT/SECRETARY	10.00	Officer Director	$0	$0	$0
DRBRIDGET NORTON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
SHAUN CUSTARD	EXECUTIVE DIRECTOR	5.00	Officer	$12,000	$0	$12,000

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
2020	$129,730	$141,389	$60,717	$-11,659
2020	$129,730	$141,389	$60,717	$-11,659
2019	$311,873	$242,272	$72,210	$69,601
2018	$287,113	$326,967	$3,687	$-39,854