FOCAL POINT FORMERLY THE EYE FOUNDATION OF AMERICA (EIN 726027411) - 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

1962

Legal Domicile

Principal Officer

ELIZABETH GOODRICH

Phone

5043885099

Tax Period

2023-01-01 to 2023-12-31

FOCAL POINT FORMERLY THE EYE FOUNDATION OF AMERICA, founded in 1962, is a micro nonprofit in the Health Care sector that reported $66K in total revenue in fiscal year 2023. Revenue fell 80% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $24K, a strong 37% operating margin.

Mission

TO PROVIDE AND PROMOTE PUBLIC AND PROFESSIONAL INTEREST AND AWARENESS IN THE CONSERVATION AND RESTORATION OF SIGHT

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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 $18,834

Program Service Revenue $0

Investment Income $46,744

Other Revenue $0

TOTAL REVENUE $65,578

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $41,511

TOTAL EXPENSES $41,511

Year-over-Year Comparison

	2023	2022	Change
Revenue	$65,578	$334,878	-0.8%
Expenses	$41,511	$18,471	+1.2%
Net Income	$24,067	$316,407	-0.9%

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
ELIZABETH GOODRICH	President	15.00	Officer Director	$0	$0	$0
SUZANNE TERRELL	Vice President	15.00	Officer Director	$0	$0	$0
JULIE RADFORD	Trustee	10.00	Director	$0	$0	$0
ANDREW MURRAY	Trustee	10.00	Director	$0	$0	$0
TRICIA RADFORD	Trustee	10.00	Director	$0	$0	$0
MEGHAN DONOLON	Trustee	10.00	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	No data	No data	No data	No data
2023	$65,578	$41,511	$4,293,851	$24,067
2022	$334,878	$18,471	$3,671,968	$316,407
2021	$47,446	$15,582	$3,760,751	$31,864
2020	$-11,157	$7,890	$3,438,665	$-19,047
2019	$18,609	$8,306	$3,158,185	$10,303
2018	$42,124	$28,560	$2,925,382	$13,564

FOCAL POINT FORMERLY THE EYE FOUNDATION OF AMERICA