THE EARTH RANGERS USA 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

2021

Legal Domicile

Principal Officer

LAWRENCE GORKIN

Phone

2128890575

Tax Period

2024-01-01 to 2024-12-31

THE EARTH RANGERS USA FOUNDATION, founded in 2021, is a small nonprofit in the Environment sector that reported $297K in total revenue in fiscal year 2024. Revenue fell 48% from the prior year — a significant decline worth monitoring.

Mission

TO EDUCATE AND INCREASE THE PUBLIC UNDERSTANDING OF THE ENVIRONMENT AND CLIMATE CHANGE AS WELL AS ENGAGE YOUTH & FAMILIES IN ENVIRONMENTAL ACTION.

Program Service Accomplishments

Program 1

Expenses: $281,812 Revenue: $16,374

OUR FREE MEMBERSHIP PROGRAM IS ACCESSED THROUGH THE EARTH RANGERS APP AND PROVIDES ELEMENTARY AGED KIDS WITH ENVIRONMENTAL CONTENT AND ACTIVITIES THEY CAN DO AT HOME AND IN THEIR COMMUNITIES. THE APP INCLUDES FUN TANGIBLE MISSIONS, PODCASTS, A BLOG AND AN WILDLIFE ADOPTION SECTION.OUR SCHOOL PROGRAM WILL BE DELIVERED IN INDIVIDUAL SCHOOLS ACROSS THE COUNTRY.THE EARTH RANGERS CLUBS PROGRAM PROVIDES TEACHERS WITH A FREE, EASY-TO-USE PROGRAM THAT ALLOWS THEM TO EITHER ENGAGE THEIR CLASSROOM AS A CLUB, OR RUN A SCHOOL-WIDE ECO-CLUB.

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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 $280,326

Program Service Revenue $16,374

Investment Income $0

Other Revenue $0

TOTAL REVENUE $296,700

Expense Breakdown

Grants Paid $0

Salaries & Benefits $40,738

Fundraising Expenses $0

Program Expenses $281,812

Other Expenses $255,977

TOTAL EXPENSES $296,715

Year-over-Year Comparison

	2024	2023	Change
Revenue	$296,700	$567,814	-0.5%
Expenses	$296,715	$589,588	-0.5%
Net Income	$-15	$-21,774	-1.0%

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

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
LAWRENCE GORKIN	CHAIR	5.00	Officer Director	$0	$0	$0
PETER KENDALL	BOARD MEMBER	5.00	Director	$0	$0	$0
TOVAH BAROCAS	BOARD MEMBER	1.00	Director	$0	$0	$0
BENJAMIN STROUSE	BOARD MEMBER	1.00	Director	$0	$0	$0
LESLI ROTENBERG	BOARD MEMBER	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
2024	$296,700	$296,715	$756,082	$-15
2023	$567,814	$589,588	$584,897	$-21,774