CIRCLE OF FRIENDS FOR THE DYING INC (EIN 800876549) - 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

2015

Legal Domicile

Principal Officer

LAURIE SCHWARTZ

Phone

8458020970

Tax Period

2023-07-01 to 2024-06-30

CIRCLE OF FRIENDS FOR THE DYING INC, founded in 2015, is a small nonprofit in the Health Care sector that reported $148K in total revenue in fiscal year 2023. Revenue fell 38% from the prior year — a significant decline worth monitoring. Expenses of $282K exceeded revenue, resulting in a 91% operating deficit.

Mission

THE MISSION OF CFD IS NOTHING LESS THAN CREATING A SAFE, COMFOTABLE, HOME- LIKE SPACE WHERE INDIVIDUALS, WITH A PROGNOSIS OF THREE MONTHS TO LIVE, CAN DWELL IN AN ATMOSPHIRE OF PEACE AND TRANQUILITY AT THEIR END OF LIFE. CARED FOR BY TRAINED STAFF AND COMMUNITY VOLUNTEERS.

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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 $146,299

Program Service Revenue $0

Investment Income $1,432

Other Revenue $0

TOTAL REVENUE $147,731

Expense Breakdown

Grants Paid $0

Salaries & Benefits $144,332

Fundraising Expenses $0

Program Expenses $256,254

Other Expenses $137,954

TOTAL EXPENSES $282,286

Year-over-Year Comparison

	2023	2022	Change
Revenue	$147,731	$239,280	-0.4%
Expenses	$282,286	$181,719	+0.6%
Net Income	$-134,555	$57,561	-3.3%

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

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
DR RANDALL RISSMAN	VICE CHAIRMA	3.00	Officer	$0	$0	$0
LAURIE SCHWARTZ	CHAIRMAN OF	20.00	Officer	$0	$0	$0
NATHAN BRENOWITZ	TREASURER	5.00	Officer	$0	$0	$0
LAURIE SLAVIN	SECRETARY	5.00	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	No data	No data	No data	No data
2024	$147,731	$282,286	$1,138,414	$-134,555
2023	$239,280	$181,719	$1,274,619	$57,561
2022	$975,398	$59,709	$1,215,870	$915,689
2021	$192,028	$44,715	$303,491	$147,313

CIRCLE OF FRIENDS FOR THE DYING INC