P & Y FOUNDATION

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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

yangtian sun

Phone

8019195368

Tax Period

2024-01-01 to 2024-12-31

P & Y FOUNDATION, founded in 2019, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $256K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $296K exceeded revenue, resulting in a 16% operating deficit.

Mission

Promote cultural exchange and mutual understanding between Asian arts and U.S. communities through education, exhibitions, and public programs.

Program Service Accomplishments

Program 1

Expenses: $296,250 Revenue: $65,573

Community-based cultural and educational programs, including nonprofit stand-up comedy performances and related events, are aimed at promoting mental health awareness, cultural engagement, and...

Community-based cultural and educational programs, including nonprofit stand-up comedy performances and related events, are aimed at promoting mental health awareness, cultural engagement, and community well-being.

Program 2

Expenses: $0 Revenue: $0

No additional separate program services conducted during the tax year.

Program 3

Expenses: $0 Revenue: $0

No additional separate program services conducted during the tax year.

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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 (2024)

Revenue Breakdown

Contributions & Grants $190,845

Program Service Revenue $65,573

Investment Income $0

Other Revenue $0

TOTAL REVENUE $256,418

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $296,250

Other Expenses $296,250

TOTAL EXPENSES $296,250

Year-over-Year Comparison

	2024	2023	Change
Revenue	$256,418	$355,498	-0.3%
Expenses	$296,250	$315,549	-0.1%
Net Income	$-39,832	$39,949	-2.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Yangtian Sun	CEO	5	Officer Director	$0	$0	$0
Peng Jia	COO	3	Director	$0	$0	$0
Zhengyu Qin	CTO	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
2024	$256,418	$296,250	$123,238	$-39,832
2023	No data	No data	No data	No data