SIGHT CONNECTION

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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

1956

Legal Domicile

Principal Officer

MILES OTOUPAL

Phone

2065255556

Tax Period

2019-01-01 to 2019-12-31

SIGHT CONNECTION, founded in 1956, is a small nonprofit that reported $557K in total revenue in fiscal year 2019. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $532K left a modest 4% surplus.

Mission

TO ENHANCE THE ABILITY OF PEOPLE WITH VISION LOSS TO LEAD ACTIVE, INDEPENDENT LIVES.

Program Service Accomplishments

Program 1

Expenses: $258,233 Revenue: $30,455

VISION REHABILITATION - COUNSELING, ORIENTATION AND MOBILITY, INDEPENDENT LIVING SKILLS TRAINING, LOW VISION REHABILITATION, AND ASSISTIVE TECHNOLOGY. ACTIVITIES IN THIS PROGRAM INVOLVE TRAINING IN INDEPENDENT LIVING SKILLS, SAFE MOVEMENT AND TRAVEL, ACTIVITIES OF DAILY LIVING, SKILLS TRAINING, ADJUSTMENT TO VISION LOSS, TRAINING IN THE USE OF RESIDUAL VISION, INFORMATION AND EDUCATION ABOUT ADAPTIVE ASSISTIVE TECHNOLOGY AND PROVIDING GENERAL INFORMATION AND REFERRALS. USING A VARIETY OF TECHNIQUES AND ADAPTED VISUAL AIDS, PROFESSIONAL STAFF WORK WITH CLIENTS TO HELP THEM MAINTAIN AND ENHANCE THEIR ABILITY TO LIVE INDEPENDENTLY DESPITE THEIR VISION LOSS. THE ORGANIZATION DISCONTINUED SERVICES IN 2019.

Program 2

Expenses: $88,751

ADAPTIVE AIDS - HAS A "TEACHING STORE" WHERE PERSONS PURCHASE AND LEARN TO USE VARIED ADAPTIVE EQUIPMENT. THE ITEMS SOLD THROUGH THE STORE HELP TO CONVERT VISUAL INFORMATION INTO MORE USEABLE FORMS THROUGH ENHANCEMENT OF PARTIAL SIGHT, TOUCH, AND HEARING, OR A COMBINATION OF ANY AND ALL OF THESE FACTORS. THIS PROGRAM FREQUENTLY ACTS AS A "GATEWAY" TO OTHER ORGANIZATION PROGRAMS AS A GREAT DEAL OF INFORMATION AND REFERRAL IS PROVIDED TO THESE CLIENTS AND CUSTOMERS. THE ORGANIZATION DISCONTINUED SERVICES IN 2019.

Program 3

Expenses: $11,565

EDUCATIONAL SERVICES - DEVELOPS AND DISSEMINATES RESOURCE INFORMATION, INCLUDING PRINTED AND WEB-BASED INFORMATION HANDOUTS AND NEWSLETTERS. THE PROGRAM ALSO PROVIDES COMMUNITY EDUCATION PROGRAMS AND CLASSES, PUBLIC SERVICE ANNOUNCEMENTS, AND WORKSHOPS. THE ORGANIZATION DISCONTINUED SERVICES IN 2019.

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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 (2019)

Revenue Breakdown

Contributions & Grants $417,622

Program Service Revenue $30,455

Investment Income $3

Other Revenue $108,854

TOTAL REVENUE $556,934

Expense Breakdown

Grants Paid $0

Salaries & Benefits $328,092

Fundraising Expenses $51,168

Program Expenses $358,549

Other Expenses $204,075

TOTAL EXPENSES $532,167

Year-over-Year Comparison

	2019	2018	Change
Revenue	$556,934	$877,468	-0.4%
Expenses	$532,167	$1,362,276	-0.6%
Net Income	$24,767	$-484,808	-1.1%

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

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
MILES OTOUPAL	INTERIM CEO	1.00	Officer	$0	$0	$0
JONATHAN AVEDOVECH	BOARD CHAIR	1.00	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
2019	$556,934	$532,167	$442,117	$24,767
2018	$877,468	$1,362,276	$604,365	$-484,808