LEISURE ACCESS FOUNDATION INC

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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

Ronald Book

Phone

3059351866

Tax Period

2025-01-01 to 2025-12-31

LEISURE ACCESS FOUNDATION INC, founded in 1991, is a micro nonprofit in the Health Care sector that reported $27K in total revenue in fiscal year 2025. The organization ran a surplus of $13K, a strong 49% operating margin.

Mission

Provide Leisure Education Recreation and Sports Learning Opportunities for Children and Adults With Disablilities.

Program Service Accomplishments

Program 1

Expenses: $13,466 Revenue: $13,068

PROVIDE LEISURE EDUCATION RECREATIONA AND SPORT LEARNING OPPORTUNITIES FOR CHILDREN AND ADULTS WITH DISABILITIES

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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 (2025)

Revenue Breakdown

Contributions & Grants $26,534

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $26,534

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $13,466

Other Expenses $13,466

TOTAL EXPENSES $13,466

Year-over-Year Comparison

	2025	2024	Change
Revenue	$26,534	$27,362	0.0%
Expenses	$13,466	$13,600	0.0%
Net Income	$13,068	$13,762	-0.1%

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

N/A

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
RONALD L BOOK	PRESIDENT TREASURER	1.0	Officer Director	$0	$0	$0
MARCIA BREITER	OFFICER	1.0	Officer	$0	$0	$0
CATHY HERRING	OFFICER	1.0	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
2025	$26,534	$13,466	$134,216	$13,068
2024	$27,362	$13,600	$121,148	$13,762
2023	$41,212	$11,716	$107,386	$29,496
2022	$38,693	$20,282	$77,890	$18,411
2021	$21,433	$5,448	$59,479	$15,985
2020	$19,658	$17,537	$43,490	$2,121