THE EPSTEN GALLERY FOUNDATION (EIN 481096019) - 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

1991

Legal Domicile

Principal Officer

GINNY EPSTEN

Phone

9132668414

Tax Period

2024-01-01 to 2024-05-31

THE EPSTEN GALLERY FOUNDATION, founded in 1991, is a small nonprofit that reported $103K in total revenue in fiscal year 2023. Revenue surged 305% from the prior year, signaling strong growth momentum. Expenses of $509K exceeded revenue, resulting in a 394% operating deficit.

Mission

TO PROVIDE INNOVATIVE ART EXHIBITIONS AND PARTNERSHIPS THAT ENGAGE, INSPIRE AND ENLIGHTEN.

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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 $0

Program Service Revenue $0

Investment Income $101,632

Other Revenue $1,376

TOTAL REVENUE $103,008

Expense Breakdown

Grants Paid $504,258

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $504,258

Other Expenses $5,085

TOTAL EXPENSES $509,343

Year-over-Year Comparison

	2023	2022	Change
Revenue	$103,008	$25,415	+3.1%
Expenses	$509,343	$24,629	+19.7%
Net Income	$-406,335	$786	-518.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GINNY EPSTEN	PRESIDENT	5.00	Officer Director	$0	$0	$0
LAURA MOMBELLO	SECRETARY	1.00	Officer Director	$0	$0	$0
WILLIAM KORT	BOARD MEMBER	0.10	Director	$0	$0	$0
DONNA GOULD COHEN	BOARD MEMBER	0.10	Director	$0	$0	$0
MICHAEL KLEIN	BOARD MEMBER	0.10	Director	$0	$0	$0
STEVE ROTHSTEIN	BOARD MEMBER	0.10	Director	$0	$0	$0
EVAN LUSKIN	BOARD MEMBER	0.10	Director	$0	$0	$0
LAURIE KIRBY	TREASURER	1.00	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
2024	$103,008	$509,343	No data	$-406,335
2023	$25,415	$24,629	$478,812	$786
2022	$34,674	$18,473	$433,814	$16,201
2021	$66,497	$21,259	$494,074	$45,238
2020	$109,096	$96,685	$438,990	$12,411
2019	$128,691	$125,742	$381,087	$2,949
2018	$206,697	$226,677	$358,865	$-19,980

THE EPSTEN GALLERY FOUNDATION