LUESTHER T MERTZ LEGACY TRUST FOR … - Form 990 Financial Data

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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

JERRY ANDRADE

Phone

8004962583

Tax Period

2025-01-01 to 2025-12-31

LUESTHER T MERTZ LEGACY TRUST FOR THE NEW YORK BOTANICAL GARDEN, founded in 2021, is a micro nonprofit in the Environment sector that reported $2K in total revenue in fiscal year 2025. Revenue fell 90% from the prior year — a significant decline worth monitoring. Expenses of $495K exceeded revenue, resulting in a 25772% operating deficit.

Mission

THE ORGANIZATION IS A DELAWARE CHARITABLE TRUST OPERATED EXCLUSIVELY FOR THE BENEFIT OF ITS SUPPORTED ORGANIZATION, NEW YORK BOTANICAL GARDEN, A NEW YORK NOT-FOR-PROFIT CORPORATION RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, SECTIONS 509(A) (1) AND 170(B)(1)(A)(VI) OF THE CODE.

Program Service Accomplishments

Program 1

CONTRIBUTIONS WILL BE PAID TO THE SUPPORTED ORGANIZATION NAMED IN THE TRUST'S GOVERNING INSTRUMENT.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $1,914

Other Revenue $0

TOTAL REVENUE $1,914

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $495,182

TOTAL EXPENSES $495,182

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,914	$20,014	-0.9%
Expenses	$495,182	$10,360,889	-1.0%
Net Income	$-493,268	$-10,340,875	-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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN BERNSTEIN	TRUSTEE	1.00	Director	$0	$0	$0
N/A	TRUSTEE	1.00		$15,000	$0	$15,000

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	$1,914	$495,182	$5,115,453	$-493,268
2024	$20,014	$10,360,889	$5,611,683	$-10,340,875
2023	$217,557	$8,014,261	$15,967,860	$-7,796,704
2022	$15,218	$8,032,546	$23,793,285	$-8,017,328
2021	$35,315,652	$1,920,000	$33,395,652	$33,395,652

LUESTHER T MERTZ LEGACY TRUST FOR THE NEW YORK BOTANICAL GARDEN