LINDA AND G ARNOLD KAUFMAN FOUNDATION INC (EIN 522204089) - 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

1999

Legal Domicile

Principal Officer

MICHAEL FRIEDMAN

Phone

4107274828

Tax Period

2024-01-01 to 2024-12-31

LINDA AND G ARNOLD KAUFMAN FOUNDATION INC, founded in 1999, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $7K in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. Expenses of $31K exceeded revenue, resulting in a 347% operating deficit.

Mission

TO CARRY OUT THE CHARITABLE, EDUCATIONAL, AND RELIGIOUS PURPOSES OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $6,819

Other Revenue $0

TOTAL REVENUE $6,819

Expense Breakdown

Grants Paid $25,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $25,000

Other Expenses $5,508

TOTAL EXPENSES $30,508

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,819	$8,430	-0.2%
Expenses	$30,508	$25,248	+0.2%
Net Income	$-23,689	$-16,818	+0.4%

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

$1,436,156

Total Directors

$1,436,156

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARC B TERRILL	PRESIDENT & PUBLIC DIR. UNTIL 07/24	0.15	Officer Director	$0	$30,197	$1,170,535
MICHAEL I FRIEDMAN	PRESIDENT & PUBLIC DIR. AS OF 04/24	0.15	Officer Director	$0	$12,125	$265,621
AMY HARLAN	VICE PRESIDENT, DONOR DIR. & MEMBER	0.15	Officer Director	$0	$0	$0
LINDA KAUFMAN	TREASURER, DONOR DIR. & MEMBER	0.15	Officer Director	$0	$0	$0
JESSE HARLAN	DONOR DIRECTOR	0.15	Director	$0	$0	$0
PACY OLETSKY	PUBLIC DIRECTOR	0.15	Director	$0	$0	$0
JULIE HETTLEMAN	PUBLIC DIRECTOR AS OF 02/2024	0.15	Director	$0	$0	$0
ANN KAHAN	PUBLIC DIRECTOR AS OF 02/2024	0.15	Director	$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	$6,819	$30,508	$568,695	$-23,689
2023	$8,430	$25,248	$537,460	$-16,818
2022	$6,591	$26,098	$510,731	$-19,507
2021	$22,393	$16,510	$641,098	$5,883
2020	$9,964	$19,930	$562,076	$-9,966

LINDA AND G ARNOLD KAUFMAN FOUNDATION INC