FRIENDS OF WPC NEPAL

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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

2010

Legal Domicile

Principal Officer

Lila Ghising

Phone

2065828700

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF WPC NEPAL, founded in 2010, is a small nonprofit in the Crime & Legal sector that reported $270K in total revenue in fiscal year 2025. Revenue surged 96% from the prior year, signaling strong growth momentum. The organization ran a surplus of $56K, a strong 21% operating margin.

Mission

Fundraising to end human trafficking in Nepal.

Program Service Accomplishments

Program 1

Expenses: $197,551 Revenue: $0

The organization supported the Women's Protection Center in Hetauda, Nepal with financial grants, equipment and volunteer trips. The organization also supported Bibek Swaccha Sewa Kendra in...

The organization supported the Women's Protection Center in Hetauda, Nepal with financial grants, equipment and volunteer trips. The organization also supported Bibek Swaccha Sewa Kendra in Kathmandu, Nepal, through financial grants used specifically for food assistance and non-cash assistance which included gifts for children.

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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 $293,982

Program Service Revenue $0

Investment Income $0

Other Revenue $-24,038

TOTAL REVENUE $269,944

Expense Breakdown

Grants Paid $197,551

Salaries & Benefits $0

Fundraising Expenses $4,218

Program Expenses $197,551

Other Expenses $16,655

TOTAL EXPENSES $214,206

Year-over-Year Comparison

	2025	2024	Change
Revenue	$269,944	$137,615	+1.0%
Expenses	$214,206	$72,142	+2.0%
Net Income	$55,738	$65,473	-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

Employees

N/A

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
Lila Ghising	Founder & Board President	5	Officer Director	$0	$0	$0
Eliza Penick	Board Secretary	2	Officer Director	$0	$0	$0
Emily Arfin	Board Treasurer	1	Officer Director	$0	$0	$0
Dana Fox	Board Member	3	Director	$0	$0	$0
Kone Nisperos	Board Member	1	Director	$0	$0	$0
Michelle Peach	Board Member	0.5	Director	$0	$0	$0
Catherine Papagni-Terrill	Ambassador Board Member	2	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
2025	$269,944	$214,206	$169,479	$55,738
2021	$176,790	$147,475	$74,187	$29,315