CLAUSE 40 FOUNDATION (EIN 824127219) - 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

2018

Legal Domicile

Principal Officer

SHANA-TARA O'TOOLE

Phone

2025586680

Tax Period

2023-01-01 to 2023-12-31

CLAUSE 40 FOUNDATION, founded in 2018, is a micro nonprofit in the Crime & Legal sector that reported $100K in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year. Expenses of $114K exceeded revenue, resulting in a 14% operating deficit.

Mission

SEE PART III, LINE 1.

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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 $95,712

Program Service Revenue $3,075

Investment Income $901

Other Revenue $0

TOTAL REVENUE $99,688

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,936

Fundraising Expenses $8,386

Program Expenses $46,054

Other Expenses $35,202

TOTAL EXPENSES $114,138

Year-over-Year Comparison

	2023	2022	Change
Revenue	$99,688	$116,303	-0.1%
Expenses	$114,138	$298,779	-0.6%
Net Income	$-14,450	$-182,476	-0.9%

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

$180,250

Total Directors

$180,250

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHANA-TARA O'TOOLE	PRESIDENT/CEO	11.00	Officer Director	$0	$5,250	$180,250
JASON PYE	DIRECTOR, RULE OF LAW INITIATIVES	0.10	Highest	$0	$10,424	$179,352
ROSS GARBER	CHAIR	1.00	Officer Director	$0	$0	$0
MICHAEL CHASE	TREASURER (TIL 12/20/23); DIRECTOR	1.00	Officer Director	$0	$0	$0
KAREN BLACKISTONE	DIRECTOR; TREASURER (FROM 12/21/23)	1.00	Officer Director	$0	$0	$0
BLAIR BROWN	SECRETARY	1.00	Officer Director	$0	$0	$0
ALEX LITVACK	DIRECTOR	1.00	Director	$0	$0	$0
BRETT TOLMAN	DIRECTOR	1.00	Director	$0	$0	$0
TIMOTHY O'TOOLE	DIRECTOR	1.00	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
2023	$99,688	$114,138	$82,219	$-14,450
2022	$116,303	$298,779	$164,045	$-182,476
2021	$87,315	$191,660	$314,597	$-104,345
2020	$341,746	$115,821	$323,522	$225,925

CLAUSE 40 FOUNDATION