FUNDACION CHANA GOLDSTEIN & SAMUEL LEVIS INC (EIN 660564800) - 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

1998

Legal Domicile

Principal Officer

GUILLERMO NIGAGLIONI

Phone

7874746713

Tax Period

2018-01-01 to 2018-12-31

FUNDACION CHANA GOLDSTEIN & SAMUEL LEVIS INC, founded in 1998, is a small nonprofit that reported $316K in total revenue in fiscal year 2018. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $413K exceeded revenue, resulting in a 31% operating deficit.

Mission

Promote the social, cultural and economic welfare of Puerto Rico by investing in programs and initiatives that improve public schools.

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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 (2018)

Revenue Breakdown

Contributions & Grants $309,215

Program Service Revenue $0

Investment Income $7,273

Other Revenue $0

TOTAL REVENUE $316,488

Expense Breakdown

Grants Paid $0

Salaries & Benefits $149,807

Fundraising Expenses $0

Program Expenses $274,615

Other Expenses $263,477

TOTAL EXPENSES $413,284

Year-over-Year Comparison

	2018	2017	Change
Revenue	$316,488	$476,898	-0.3%
Expenses	$413,284	$479,868	-0.1%
Net Income	$-96,796	$-2,970	+31.6%

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

N/A

Employees

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

$38,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID LEVIS GOLDSTEIN	Treasurer	10.00	Director	$0	$0	$0
MARIA FERNANDA LEVIS	Secretary	10.00	Director	$0	$0	$0
GUILLERMO NIGAGLIONI	President	10.00	Director	$0	$0	$0
RAFAEL MARTINEZ	Director	10.00	Director	$0	$0	$0
ZOILA LEVIS GOLDSTEIN	Director	10.00	Director	$0	$0	$0
EVELYN CORREA	FISCAL AGENT	40.00	Officer	$38,400	$0	$38,400

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
2018	$316,488	$413,284	$1,683,050	$-96,796

FUNDACION CHANA GOLDSTEIN & SAMUEL LEVIS INC