HERUKA INSTITUTE (EIN 812378212) - 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

2016

Legal Domicile

Principal Officer

DAVID CORTER

Phone

2067243550

Tax Period

2024-01-01 to 2024-12-31

HERUKA INSTITUTE, founded in 2016, is a micro nonprofit in the Religion sector that reported $62K in total revenue in fiscal year 2024. The organization ran a surplus of $45K, a strong 73% operating margin.

Mission

EDUCATION AND RELIGIOUS PRACTICE OF TIBERTAN BUDDHISM IN USA.

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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 $61,611

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $61,611

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $4,717

Other Expenses $16,755

TOTAL EXPENSES $16,755

Year-over-Year Comparison

	2024	2023	Change
Revenue	$61,611	$62,786	0.0%
Expenses	$16,755	$19,389	-0.1%
Net Income	$44,856	$43,397	+0.0%

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
DAVID CORTER	TREASURER	25.00	Officer Director	$0	$0	$0
KATHLEEN RAM	PRESIDENT	2.00	Officer Director	$0	$0	$0
SERGIO MORENO	VICE PRESIDENT	2.00	Officer 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	No data	No data	No data	No data
2024	$61,611	$16,755	$600,403	$44,856
2023	$62,786	$19,389	$555,547	$43,397
2018	$41,823	$26,967	$413,970	$14,856

HERUKA INSTITUTE