Living Hope Wheelchair Association (EIN 611491319) - 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

2008

Legal Domicile

Principal Officer

Lindsay Porter

Phone

7139837153

Tax Period

2023-01-01 to 2023-12-31

Living Hope Wheelchair Association, founded in 2008, is a small nonprofit in the Health Care sector that reported $378K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Expenses of $567K exceeded revenue, resulting in a 50% operating deficit.

Mission

Living Hope Wheelchair Association serves people with spinal cord injuries, as with other disabilities, so that they may lead full and productive lives.

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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 $361,034

Program Service Revenue $11,205

Investment Income $3,614

Other Revenue $1,819

TOTAL REVENUE $377,672

Expense Breakdown

Grants Paid $22,755

Salaries & Benefits $273,011

Fundraising Expenses $46,246

Program Expenses $411,577

Other Expenses $253,092

TOTAL EXPENSES $567,499

Year-over-Year Comparison

	2023	2022	Change
Revenue	$377,672	$703,295	-0.5%
Expenses	$567,499	$721,036	-0.2%
Net Income	$-189,827	$-17,741	+9.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Osvaldo Capmany	Executive Director	40.00		$120,000	$0	$120,000
Maria R Palacios	Director	1.00	Director	$0	$0	$0
Rosmery De Leon	Director	1.00	Director	$0	$0	$0
Jade Flores	Director	1.00	Director	$0	$0	$0
Alana Celeste-Villalvir	Secretary	1.00	Officer	$0	$0	$0
Lindsay Porter	President	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	No data	No data	No data	No data
2023	$377,672	$567,499	$668,553	$-189,827
2022	$703,295	$721,036	$1,243,657	$-17,741
2021	$1,065,827	$950,565	$1,258,741	$115,262
2020	$1,460,775	$957,653	$1,143,841	$503,122
2019	$457,112	$497,080	$640,483	$-39,968
2018	$1,047,190	$449,428	$680,446	$597,762

Living Hope Wheelchair Association