LIGHTNING BOY FOUNDATION INC

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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

2017

Legal Domicile

Principal Officer

Felicia Rosacker Rivera

Phone

5056604410

Tax Period

2025-01-01 to 2025-12-31

LIGHTNING BOY FOUNDATION INC, founded in 2017, is a small nonprofit in the Youth Development sector that reported $483K in total revenue in fiscal year 2025.

Mission

501(c)3 non profit public charity serving Native youth through cultural programming.

Program Service Accomplishments

Program 1

Expenses: $86,651 Revenue: $0

Provide direct instruction in traditional Native American hoop dance routine to youth ages 2 and older. Twenty or more youth hoop dancers consistently participated once or twice a week in small group practices throughout the year. Fund creation of regalia and hoops for each dancers to utilize throughout the early for performances and competitions.

Program 2

Expenses: $117,818 Revenue: $99,865

Outreach to Native communities and exhibitions of the Native American hoop dance in both private and public settings.

Program 3

Expenses: $77,612 Revenue: $0

Sponsor dance members of the Lightning Boy Foundation to travel and compete in the annual World Hoop Dance Championship in Phoenix, Arizona to demonstrate their skills and culture.

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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 $391,526

Program Service Revenue $99,265

Investment Income $0

Other Revenue $-7,438

TOTAL REVENUE $483,353

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,082

Fundraising Expenses $70,749

Program Expenses $378,693

Other Expenses $501,608

TOTAL EXPENSES $528,690

Year-over-Year Comparison

	2025	2024	Change
Revenue	$483,353	$480,724	+0.0%
Expenses	$528,690	$376,289	+0.4%
Net Income	$-45,337	$104,435	-1.4%

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

N/A

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

$32,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Felicia Rosacker-Rivera	Founder, President	40	Director	$32,500	$0	$32,500
Joel McHorse	Treasurer	5	Director	$0	$0	$0
Kenneth Johnson	Board Member	3	Director	$0	$0	$0
George Rivera	Board Member	5	Director	$0	$0	$0
Francesca Maestas	Secretary	3	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	$483,353	$528,690	$215,600	$-45,337
2024	$480,724	$376,289	$591,973	$104,435
2023	$646,248	$408,240	$487,538	$238,008
2022	$306,481	$192,157	$249,530	$114,324