LOCKPORT PRESBYTERIAN HOME INC (EIN 842197427) - 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

2019

Legal Domicile

Principal Officer

DANIEL O'NEILL

Phone

7168107323

Tax Period

2023-01-01 to 2023-12-31

LOCKPORT PRESBYTERIAN HOME INC, founded in 2019, is a small nonprofit that reported $104K in total revenue in fiscal year 2023. Revenue fell 87% from the prior year — a significant decline worth monitoring. Expenses of $313K exceeded revenue, resulting in a 203% operating deficit.

Mission

FORMERLY AN ASSISTED LIVING FACILITY, NOW SOLD AND IN THE PROCESS OF DISSOLUTION.

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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 $95,000

Program Service Revenue $8,536

Investment Income $0

Other Revenue $0

TOTAL REVENUE $103,536

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,520

Fundraising Expenses $0

Other Expenses $310,847

TOTAL EXPENSES $313,367

Year-over-Year Comparison

	2023	2022	Change
Revenue	$103,536	$825,714	-0.9%
Expenses	$313,367	$3,360,395	-0.9%
Net Income	$-209,831	$-2,534,681	-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

$504,059

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GAYLE DENNING	BOARD MEMBER/VICE CHAIR	1.00	Officer Director	$0	$0	$0
DENNIS FLEISCHAUER	BOARD MEMBER	1.00	Director	$0	$0	$0
MARY KELLY	BOARD MEMBER/SECRETARY	1.00	Officer Director	$0	$0	$0
STEPHEN HUNT	BOARD MEMBER	1.00	Director	$0	$0	$0
PAMELA MURPHY	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID REICHARD	BOARD MEMBER/CHAIR	1.00	Officer Director	$0	$0	$0
WAYNE WEST	BOARD MEMBER	1.00	Director	$0	$0	$0
DR ROBERT WHITNEY	BOARD MEMBER/IMMEDIATE PAST CHAIR	1.00	Director	$0	$0	$0
JEFFREY SEEKINS	BOARD MEMBER	1.00	Director	$0	$0	$0
MARY BETH KARR	BOARD MEMBER	1.00	Director	$0	$0	$0
THOMAS GROGAN	BOARD MEMBER/TREASURER	1.00	Officer Director	$0	$0	$0
DANIEL O'NEILL	PRESIDENT/CEO	2.00	Officer	$0	$14,832	$272,284
KRISTIN M ANDERSON	VP OF FINANCE/CFO	2.00	Officer	$0	$18,741	$231,775

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	$103,536	$313,367	No data	$-209,831
2022	$825,714	$3,360,395	$1,555,384	$-2,534,681
2021	$1,749,289	$2,302,822	$3,970,874	$-553,533

LOCKPORT PRESBYTERIAN HOME INC