CUBALEX

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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

LARITZA DIVERSENT

Phone

9017080230

Tax Period

2023-01-01 to 2023-12-31

CUBALEX, founded in 2017, is a small nonprofit in the International Affairs sector that reported $537K in total revenue in fiscal year 2023. Revenue surged 92% from the prior year, signaling strong growth momentum.

Mission

DEFEND AND PROMOTES HUMAN RIGHTS IN CUBA.

Program Service Accomplishments

Program 1

Expenses: $306,276 Revenue: $299,834

ADMINISTRATIVE EXPENSES TO RUN THE ORGANIZATION.

Program 2

Expenses: $112,041 Revenue: $105,423

TO MONITOR, DOCUMENT AND REPORT HUMAN RIGHT VIOLATION IN CUBA USING INTERNATIONAL HUMAN RIGHTS MECHANISMS. 200 PEOPLE THAT SUFFERED REPRESION INSIDED CUBA, BENEFITED.

Program 3

Expenses: $111,822 Revenue: $103,724

TO MONITOR, DOCUMENT AND REPORT HUMAN RIGHT VIOLATION IN CUBA USING INTERNATIONAL HUMAN RIGHT MECHANISMS.

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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 $537,357

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $537,357

Expense Breakdown

Grants Paid $0

Salaries & Benefits $233,174

Fundraising Expenses $0

Program Expenses $559,478

Other Expenses $326,304

TOTAL EXPENSES $559,478

Year-over-Year Comparison

	2023	2022	Change
Revenue	$537,357	$279,894	+0.9%
Expenses	$559,478	$279,742	+1.0%
Net Income	$-22,121	$152	-146.5%

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

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

$76,275

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LARITZA DIVERSENT	EXECUTIVE DIRECTOR	36.00	Officer	$76,275	$0	$76,275

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	$537,357	$559,478	$254,909	$-22,121
2022	$360,413	$335,438	$286,324	$24,975
2021	$279,894	$279,742	$54,793	$152