Fine Chocolate Industry Association (EIN 900799956) - 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

2007

Legal Domicile

Phone

2067926799

Tax Period

2023-01-01 to 2023-12-31

Fine Chocolate Industry Association, founded in 2007, is a small nonprofit in the Community Improvement sector that reported $227K in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $273K exceeded revenue, resulting in a 20% operating deficit.

Mission

Development and innovation of the fine chocolate industry.

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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 $207,010

Program Service Revenue $20,285

Investment Income $66

Other Revenue $0

TOTAL REVENUE $227,361

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $272,675

TOTAL EXPENSES $272,675

Year-over-Year Comparison

	2023	2022	Change
Revenue	$227,361	$268,671	-0.2%
Expenses	$272,675	$262,696	+0.0%
Net Income	$-45,314	$5,975	-8.6%

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
Ephi Maglaris	Executive Dir.	40.00		$56,667	$0	$56,667
Clark Guittard	Director	1.00	Director	$0	$0	$0
Maricel Presilla	Director	1.00	Director	$0	$0	$0
Emily Stone	Director	1.00	Director	$0	$0	$0
Shadel Nyack Compton	Secretary	1.00	Director	$0	$0	$0
Monica Rogan	Director	1.00	Director	$0	$0	$0
Jacques De Waele	Director	1.00	Director	$0	$0	$0
Dahlia Graham	Director	1.00	Director	$0	$0	$0
Lauren Adler	Executive Dir.	40.00	Officer	$0	$0	$0
Jose Lopez Ganem	Executive Dir.	40.00	Officer	$0	$0	$0
Jean Thompson	President	2.00	Officer	$0	$0	$0
Daniel Domingo	Treasurer	2.00	Officer	$0	$0	$0
Andal Balu	Secretary	2.00	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
2023	$227,361	$272,675	$88,055	$-45,314
2022	$268,671	$262,696	$103,590	$5,975
2020	$287,148	$251,759	$103,464	$35,389
2019	$286,185	$316,640	$68,075	$-30,455
2018	$225,859	$201,980	$98,530	$23,879

Fine Chocolate Industry Association