JOHN LESTER FOUNDATION (EIN 813855025) - 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

CONNOR LESTER

Phone

3037895344

Tax Period

2023-01-01 to 2023-12-31

JOHN LESTER FOUNDATION, founded in 2016, is a micro nonprofit in the Diseases & Disorders sector that reported $22K in total revenue in fiscal year 2023. Revenue fell 80% from the prior year — a significant decline worth monitoring. Expenses of $41K exceeded revenue, resulting in a 88% operating deficit.

Mission

TO SUPPORT LOCAL PEDIATRIC PLASTIC SURGERY PROGRAMS.

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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 $10,297

Program Service Revenue $0

Investment Income $11,329

Other Revenue $0

TOTAL REVENUE $21,626

Expense Breakdown

Grants Paid $40,284

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $40,284

Other Expenses $328

TOTAL EXPENSES $40,612

Year-over-Year Comparison

	2023	2022	Change
Revenue	$21,626	$106,868	-0.8%
Expenses	$40,612	$51,077	-0.2%
Net Income	$-18,986	$55,791	-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

N/A

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
CONNOR LESTER	EXECUTIVE DIRECTOR AND PRE	2.00	Director	$0	$0	$0
JOHN CLAYTON LESTER III	DIRECTOR AND VICE PRESIDEN	1.00	Officer	$0	$0	$0
JEFF BUZZ WIEPKING	DIRECTOR AND TREASURER	1.00	Officer	$0	$0	$0
ERIN LESTER	DIRECTOR AND SECRETARY	1.00	Officer	$0	$0	$0
MOREY PERLMUTTER	DIRECTOR	1.00	Officer	$0	$0	$0
WALTER RAKOWICH	DIRECTOR	1.00	Officer	$0	$0	$0
JIM JJ JOHNSON	DIRECTOR	1.00	Officer	$0	$0	$0
FREDERIC DELEYIANNIS	CHIEF OPERATIONS OFFICER	1.00	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
2024	No data	No data	No data	No data
2023	$21,626	$40,612	$522,375	$-18,986
2022	$106,868	$51,077	$541,361	$55,791
2021	$20,592	$20,565	$485,570	$27
2020	$21,792	$4,917	$485,543	$16,875
2019	$95,163	$69,279	$468,668	$25,884
2018	$172,986	$58,985	$435,405	$114,001

JOHN LESTER FOUNDATION