Cup of Cool Water (EIN 911761708) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1996

Legal Domicile

Principal Officer

Daniel Lufiyele

Phone

5097476686

Tax Period

2023-01-01 to 2023-12-31

Cup of Cool Water, founded in 1996, is a small nonprofit in the Religion sector that reported $249K in total revenue in fiscal year 2023. Expenses of $301K exceeded revenue, resulting in a 21% operating deficit.

Mission

Cup of Cool Water walks alongside Youth who are homeless on their journey of reconcilation with themselves, GOD, and society.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $228,088

Program Service Revenue $0

Investment Income $2,076

Other Revenue $19,001

TOTAL REVENUE $249,165

Expense Breakdown

Grants Paid $0

Salaries & Benefits $200,469

Fundraising Expenses $11,046

Program Expenses $263,610

Other Expenses $100,822

TOTAL EXPENSES $301,291

Year-over-Year Comparison

	2023	2022	Change
Revenue	$249,165	$253,756	0.0%
Expenses	$301,291	$272,973	+0.1%
Net Income	$-52,126	$-19,217	+1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

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

$46,775

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Stephen Kern	Member	2.00	Director	$0	$0	$0
Linda Meyer	Member	2.00	Director	$0	$0	$0
Ashleigh Doud	Member	2.00	Director	$0	$0	$0
Greg and Brittany Conley	Member	2.00	Director	$0	$0	$0
John Blyckert	Chair	2.00	Officer	$0	$0	$0
Julie Wilson	Treasurer	5.00	Officer	$0	$0	$0
Tim Krojn	Secretary	2.00	Officer	$0	$0	$0
Daniel Lufiyele	Executive Director	40.00	Key Emp	$46,775	$0	$46,775

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	$249,165	$301,291	$223,665	$-52,126
2022	$253,756	$272,973	$274,059	$-19,217
2021	$437,297	$320,885	$294,398	$116,412
2020	$419,065	$306,617	$175,883	$112,448
2019	$285,790	$304,329	$61,753	$-18,539
2018	$296,368	$288,576	$81,894	$7,792

Cup of Cool Water