Custodes Libertatis Memorial Foundation (EIN 813831593) - 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

Justin Freeh

Phone

2028694422

Tax Period

2024-01-01 to 2024-12-31

Custodes Libertatis Memorial Foundation, founded in 2016, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $94K in total revenue in fiscal year 2024. Revenue surged 26% from the prior year, signaling strong growth momentum. The organization ran a surplus of $22K, a strong 23% operating margin.

Mission

To provide scholarships for children of fallen Naval Academy graduates.

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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 $80,225

Program Service Revenue $0

Investment Income $13,822

Other Revenue $0

TOTAL REVENUE $94,047

Expense Breakdown

Grants Paid $64,174

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $64,174

Other Expenses $8,136

TOTAL EXPENSES $72,310

Year-over-Year Comparison

	2024	2023	Change
Revenue	$94,047	$74,436	+0.3%
Expenses	$72,310	$9,011	+7.0%
Net Income	$21,737	$65,425	-0.7%

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
Justin Freeh	President	4.00	Officer Director	$0	$0	$0
Daniel Runzheimer	Secretary & Treasurer	3.00	Officer Director	$0	$0	$0
Stan Bryant	Director	0.50	Director	$0	$0	$0
Maryellen Reilly	Director	0.50	Director	$0	$0	$0
Andy Scott	Director	0.50	Director	$0	$0	$0
Jared Sprunk	Director	2.00	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	$94,047	$72,310	$547,008	$21,737
2023	$74,436	$9,011	$525,271	$65,425

Custodes Libertatis Memorial Foundation