Four Hearts Foundation (EIN 881227879) - 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

2022

Legal Domicile

Principal Officer

Kateri Chappell Buerman

Phone

4018620399

Tax Period

2025-01-01 to 2025-12-31

Four Hearts Foundation, founded in 2022, is a micro nonprofit in the Recreation & Sports sector that reported $46K in total revenue in fiscal year 2025. Revenue fell 70% from the prior year — a significant decline worth monitoring. Expenses of $54K exceeded revenue, resulting in a 15% operating deficit.

Mission

To rebuild the Portsmouth Community Playground to be bigger, better, safer, inclusive and adaptivefor all ages and all abilities.

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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 $12,126

Program Service Revenue $0

Investment Income $0

Other Revenue $34,360

TOTAL REVENUE $46,486

Expense Breakdown

Grants Paid $31,099

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $53,440

Other Expenses $22,544

TOTAL EXPENSES $53,643

Year-over-Year Comparison

	2025	2024	Change
Revenue	$46,486	$152,963	-0.7%
Expenses	$53,643	$245,175	-0.8%
Net Income	$-7,157	$-92,212	-0.9%

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
Kateri Buerman	President	30.00	Officer	$0	$0	$0
Ashley Murphy	Board Member	10.00		$0	$0	$0
Kelsea Godek	Vice President	10.00	Officer	$0	$0	$0
Ryan Yalanis	Treasurer	10.00	Officer	$0	$0	$0
Molly Kellogg	Secretary	10.00	Officer	$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	$46,486	$53,643	$90,889	$-7,157
2024	$152,963	$245,175	$98,046	$-92,212
2023	$442,672	$532,141	$190,258	$-89,469
2022	$280,527	$800	$279,727	$279,727

Four Hearts Foundation