Besharat Arts Foundation Inc (EIN 814396515) - 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

2013

Legal Domicile

Principal Officer

Massoud Besharat

Phone

4045244781

Tax Period

2025-01-01 to 2025-12-31

Besharat Arts Foundation Inc, founded in 2013, is a small nonprofit in the Arts, Culture & Humanities sector that reported $173K in total revenue in fiscal year 2025. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $209K exceeded revenue, resulting in a 21% operating deficit.

Mission

To educate and enrich the community with art narratives not typically available in other museums by providing a forum for open discussion of social issues and by providing a place for artists and members of different communities to share and enjoy art and cultures.

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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 $171,955

Program Service Revenue $0

Investment Income $0

Other Revenue $1,000

TOTAL REVENUE $172,955

Expense Breakdown

Grants Paid $0

Salaries & Benefits $62,851

Fundraising Expenses $0

Program Expenses $87,754

Other Expenses $146,178

TOTAL EXPENSES $209,029

Year-over-Year Comparison

	2025	2024	Change
Revenue	$172,955	$218,806	-0.2%
Expenses	$209,029	$222,133	-0.1%
Net Income	$-36,074	$-3,327	+9.8%

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

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
Massoud Besharat	President and Treasurer	20.00	Officer	$0	$0	$0
David Besharat	Vice-President and CFO	5.00	Officer	$0	$0	$0
Sami Tannous	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	$172,955	$209,029	$691,275	$-36,074
2024	$218,806	$222,133	$726,968	$-3,327
2023	$265,003	$232,764	$728,271	$32,239
2022	$306,980	$258,234	$696,032	$48,746
2021	$191,741	$165,228	$647,286	$26,513
2020	$250,342	$275,403	$620,139	$-25,061
2019	$125,838	$242,045	$664,138	$-116,207
2018	$788,000	$7,655	$780,345	$780,345

Besharat Arts Foundation Inc