BIG HEART RANCH (EIN 562581354) - 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

2006

Legal Domicile

Principal Officer

MICHELLE FRIEDMAN GERLIS

Phone

3105020100

Tax Period

2024-01-01 to 2024-12-31

BIG HEART RANCH, founded in 2006, is a small nonprofit in the Animal-Related sector that reported $212K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $268K exceeded revenue, resulting in a 26% operating deficit.

Mission

AN ANIMAL RESCUE AND SANCTUARY WITH EQUINE GROWTH AND A LEARNING CENTER THAT PROVIDE PROGRAMS BASED ON NEED AND DESIRE. SERVICES WILL BE OFFERED TO LOW INCOME CHILDREN AND FAMILIES STRUGGLING WITH MENTAL HEALTH ISSUES.

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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 $212,412

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $212,412

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $231,399

Other Expenses $268,427

TOTAL EXPENSES $268,427

Year-over-Year Comparison

	2024	2023	Change
Revenue	$212,412	$237,125	-0.1%
Expenses	$268,427	$215,419	+0.2%
Net Income	$-56,015	$21,706	-3.6%

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

N/A

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
PHOEBE SCOTT	SECRETARY	1.00	Officer Director	$0	$0	$0
JARED COHEN	TREASURER	1.00	Officer Director	$0	$0	$0
NORA COHEN	PRESIDENT	8.00	Officer Director	$0	$0	$0
MICHELLE FRIEDMAN GERLIS	CHIEF EXECUTIVE OFFICER	8.00	Officer 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	$212,412	$268,427	$47,188	$-56,015
2023	$237,125	$215,419	$90,645	$21,706
2022	$12,506	$132,946	$68,939	$-120,440
2018	$90,844	$156,247	$60,868	$-65,403

BIG HEART RANCH