Kostopulos Dream Foundation (EIN 876125177) - 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

1953

Legal Domicile

Principal Officer

Mircea Divricean

Tax Period

2024-10-01 to 2025-09-30

Kostopulos Dream Foundation, founded in 1953, is a community nonprofit in the Recreation & Sports sector that reported $4.0M in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.4M, a strong 36% operating margin.

Mission

Provide programs which improve the quality of life for people of all abilities, including those with disabilities or special medical needs, through education, recreation, and growth opportunities.

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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 $2,903,511

Program Service Revenue $953,905

Investment Income $90,652

Other Revenue $8,267

TOTAL REVENUE $3,956,335

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,402,581

Fundraising Expenses $21,896

Program Expenses $2,384,666

Other Expenses $1,111,593

TOTAL EXPENSES $2,514,174

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,956,335	$3,230,171	+0.2%
Expenses	$2,514,174	$2,162,139	+0.2%
Net Income	$1,442,161	$1,068,032	+0.4%

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

N/A

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

$287,904

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mircea Divricean	President & CEO	80.00	Officer Highest	$287,904	$0	$287,904
Mike Divricean	Chief Operating Officer	80.00	Highest	$177,500	$0	$177,500
Natalie Norris	Employee	80.00	Highest	$170,750	$0	$170,750
Bill Stone	Secretary	0.00	Director	$0	$0	$0
Kyle Winther	Chair	0.00	Director	$0	$0	$0
Brent Andrewsen	Vice Chair	0.00	Director	$0	$0	$0
Natalie Jensen	Board Member	0.00	Director	$0	$0	$0
Steven Evans	Board Member	0.00	Director	$0	$0	$0
Rex Wheeler	Treasurer	0.00	Director	$0	$0	$0
Jake Huegly	Board Member	0.00	Director	$0	$0	$0
Scott Harrison	Board Member	0.00	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
2025	$3,956,335	$2,514,174	$8,859,090	$1,442,161
2024	$3,230,171	$2,162,139	$7,406,161	$1,068,032
2023	$1,972,616	$1,948,279	$6,253,546	$24,337
2022	$2,416,799	$1,644,445	$6,152,567	$772,354
2021	$1,724,674	$1,340,988	$5,503,401	$383,686
2020	$1,236,213	$1,280,330	$5,004,212	$-44,117
2019	$2,015,438	$1,820,441	$4,862,773	$194,997
2018	$1,953,164	$1,895,973	$4,680,606	$57,191

Kostopulos Dream Foundation