PBA FOUNDATION (EIN 860875110) - 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

1998

Legal Domicile

Principal Officer

NINA DAILY

Phone

4802810424

Tax Period

2023-01-01 to 2023-12-31

PBA FOUNDATION, founded in 1998, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $188K in total revenue in fiscal year 2023. Revenue fell 57% from the prior year — a significant decline worth monitoring. Expenses of $238K exceeded revenue, resulting in a 27% operating deficit.

Mission

PBA FOUNDATION SUPPORTS THE CHARITABLE INITIATIVES AND THE HISTORICAL (CONT'D ON SCH O) PRESERVATION OF THE BEAUTY INDUSTRY.

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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 $175,349

Program Service Revenue $955

Investment Income $11,656

Other Revenue $0

TOTAL REVENUE $187,960

Expense Breakdown

Grants Paid $173,723

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $221,859

Other Expenses $64,163

TOTAL EXPENSES $237,886

Year-over-Year Comparison

	2023	2022	Change
Revenue	$187,960	$435,700	-0.6%
Expenses	$237,886	$264,649	-0.1%
Net Income	$-49,926	$171,051	-1.3%

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

$527,252

Total Directors

$314,341

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NINA DAILY	EXEC. DIR/SECRETARY	1.00	Officer Director	$0	$25,542	$314,341
STEVE NEUMAIER	TREASURER	1.00	Officer Director	$0	$0	$0
CYNTHIA HEISER	VICE CHAIR	1.00	Officer Director	$0	$0	$0
RACHEL JUD	CHAIR	1.00	Officer Director	$0	$0	$0
MARCIA BIRD	DIRECTOR	1.00	Director	$0	$0	$0
BETH HICKEY	DIRECTOR	1.00	Director	$0	$0	$0
LORI RAYHORN	CFO	1.00	Officer	$0	$10,301	$212,911

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	$187,960	$237,886	$785,872	$-49,926
2022	$435,700	$264,649	$863,463	$171,051
2021	$590,504	$464,442	$728,879	$126,062
2020	$1,793,474	$1,744,206	$538,217	$49,268
2019	$218,885	$128,035	$491,424	$90,850
2018	$316,843	$297,129	$405,991	$19,714
2017	$531,444	$549,967	$381,739	$-18,523

PBA FOUNDATION