LEVANT CENTER FOR STRATEGIC STUDIES

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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

Joel Rayburn

Phone

8136902562

Tax Period

2023-01-01 to 2023-12-31

LEVANT CENTER FOR STRATEGIC STUDIES, founded in 2022, is a small nonprofit in the Social Science sector that reported $220K in total revenue in fiscal year 2023. Revenue surged 186% from the prior year, signaling strong growth momentum. Expenses of $270K exceeded revenue, resulting in a 23% operating deficit.

Mission

LCSS (also DBA American Center for Levant Studies, or ACLS) is a research and education organization whose mission is to improve mutual understanding between the United States and the Middle East.

Program Service Accomplishments

Program 1

Expenses: $270,537 Revenue: $219,920

These expenses fall under LCSS's research program for the American Center for Levant Studies (ACLS). The expenses and revenue were for research to produce the "Early Phoenix" news and analysis digest...

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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 $219,920

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $219,920

Expense Breakdown

Grants Paid $256,230

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $270,537

Other Expenses $14,093

TOTAL EXPENSES $270,323

Year-over-Year Comparison

	2023	2022	Change
Revenue	$219,920	$76,980	+1.9%
Expenses	$270,323	$9,527	+27.4%
Net Income	$-50,403	$67,453	-1.7%

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

N/A

Independent Members

N/A

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
Joel Rayburn	Director	8	Director	$0	$0	$0
Michael Doran	Board Member	1.5	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
2024	No data	No data	No data	No data
2023	$219,920	$270,323	$18,912	$-50,403