TURNING POINT CENTER

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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

1988

Legal Domicile

Principal Officer

ISHA SALAS DESSELLE

Phone

7139570099

Tax Period

2024-10-01 to 2025-09-30

TURNING POINT CENTER, founded in 1988, is a small nonprofit in the Housing & Shelter sector that reported $355K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Net assets of $1.8M represent 60 months of operating reserves.

Mission

THE MISSION OF TURNING POINT CENTER IS TO HELP ELDERLY HOMELESS INDIVIDUALS - AGES 50 OR ABOVE - TO GET BACK ON THEIR FEET ANDRE-ENTER SOCIETY AS INDEPENDENT, SELF-SUFFICIENT, AND PRODUCTIVE CITIZENS.

Program Service Accomplishments

Program 1

Expenses: $370,111 Revenue: $132,858

OFFERING FOOD, SHELTER AND OTHER REHABILLITATIVE SERVICES TO MEET THE PHYSICAL AND EMOTIONAL NEEDS OF UNDERPRIVILEGED INDIVIDUALS, AGED 50 AND ABOVE, WHO ARE UNABLE TO PROVIDE SAFE AND ADEQUATE...

OFFERING FOOD, SHELTER AND OTHER REHABILLITATIVE SERVICES TO MEET THE PHYSICAL AND EMOTIONAL NEEDS OF UNDERPRIVILEGED INDIVIDUALS, AGED 50 AND ABOVE, WHO ARE UNABLE TO PROVIDE SAFE AND ADEQUATE LIVING CONDITIONS FOR THEMSELVES SO THEY CAN REETURN TO SOCIETY AS SELF-SUPPORTING INDIVIDUALS.

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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 $140,596

Program Service Revenue $132,858

Investment Income $59,067

Other Revenue $22,974

TOTAL REVENUE $355,495

Expense Breakdown

Grants Paid $0

Salaries & Benefits $31,944

Fundraising Expenses $0

Program Expenses $370,111

Other Expenses $353,620

TOTAL EXPENSES $385,564

Year-over-Year Comparison

	2024	2023	Change
Revenue	$355,495	$467,311	-0.2%
Expenses	$385,564	$368,525	+0.0%
Net Income	$-30,069	$98,786	-1.3%

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

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
ISHA SALAS DESSELLE	CHAIRMAN	N/A	Officer Director	$0	$0	$0
TROY EVANS	BOARD MEMBER	N/A	Officer Director	$0	$0	$0
THERESA HAMILTON	BOARD MEMBER	N/A	Officer	$0	$0	$0
DAVID STEHLIK	TREASURER	N/A	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	$355,495	$385,564	$2,128,502	$-30,069
2024	$467,311	$368,525	$2,159,687	$98,786
2023	$281,767	$346,436	$2,069,829	$-64,669
2019	$368,593	$350,615	$1,887,123	$17,978
2018	$389,500	$339,611	$1,931,936	$49,889