ELUNA FORMERLY THE MOYER FOUNDATION (EIN 912065051) - 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

2000

Legal Domicile

Principal Officer

MARY FITZGERALD

Phone

2676877724

Tax Period

2024-01-01 to 2024-12-31

ELUNA FORMERLY THE MOYER FOUNDATION, founded in 2000, is a community nonprofit in the Health Care sector that reported $2.3M in total revenue in fiscal year 2024. Revenue fell 41% from the prior year — a significant decline worth monitoring. Expenses of $3.2M exceeded revenue, resulting in a 41% operating deficit.

Mission

THE MISSION OF ELUNA IS TO SUPPORT CHILDREN AND FAMILIES IMPACTED BY GRIEF OR ADDICTION.

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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 (2024)

Revenue Breakdown

Contributions & Grants $2,222,722

Program Service Revenue $0

Investment Income $47,309

Other Revenue $-15,406

TOTAL REVENUE $2,254,625

Expense Breakdown

Grants Paid $785,022

Salaries & Benefits $1,814,722

Fundraising Expenses $523,913

Program Expenses $2,180,333

Other Expenses $582,684

TOTAL EXPENSES $3,182,428

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,254,625	$3,823,533	-0.4%
Expenses	$3,182,428	$3,160,517	+0.0%
Net Income	$-927,803	$663,016	-2.4%

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

Volunteers

1540

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

$267,585

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN MINCIO	PRESIDENT	4.00	Officer Director	$0	$0	$0
KAREN PHELPS MOYER	VICE-PRESIDENT (CO-CHAIR)	4.00	Officer Director	$0	$0	$0
GINA CLARK	SECRETARY	4.00	Officer Director	$0	$0	$0
KEVIN COLLINS	TREASURER	4.00	Officer Director	$0	$0	$0
AARON BALL	TRUSTEE	4.00	Director	$0	$0	$0
ELLEN BARRY	TRUSTEE	4.00	Director	$0	$0	$0
CYNTHIA RAY	TRUSTEE	4.00	Director	$0	$0	$0
PHYLLISS DELGRECO	TRUSTEE	4.00	Director	$0	$0	$0
ROBERT DENSEN	TRUSTEE	4.00	Director	$0	$0	$0
PEARL SERVAT	TRUSTEE	4.00	Director	$0	$0	$0
SUSAN HANSEN	TRUSTEE	4.00	Director	$0	$0	$0
HENRY MILLER	TRUSTEE	4.00	Director	$0	$0	$0
TERESA PHELPS	TRUSTEE	4.00	Director	$0	$0	$0
LAMONT ROBINSON	TRUSTEE	4.00	Director	$0	$0	$0
BIC LE	TRUSTEE	4.00	Director	$0	$0	$0
PONNI SUBBIAH	TRUSTEE	4.00	Director	$0	$0	$0
ROBERT STERN	TRUSTEE	4.00	Director	$0	$0	$0
JANICE MARINI	TRUSTEE	4.00	Director	$0	$0	$0
JAMIE GEBBIA	TRUSTEE	4.00	Director	$0	$0	$0
SEAN MCPARTLAND	TRUSTEE	4.00	Director	$0	$0	$0
MARY FITZGERALD	CHIEF EXECUTIVE OFFICER	40.00	Officer	$252,197	$15,388	$267,585
JOAN GALON KING	VICE PRESIDENT OF ADVANCEM	40.00	Highest	$120,747	$20,201	$140,948
KATHRYN TIMMONS	VP OF FINANCE & OPERATIONS	40.00	Highest	$107,719	$3,122	$110,841
BRIAN MAUS	DIR. ADDICTON PREVENTION & MENTORING	40.00	Highest	$101,625	$17,204	$118,829
BETHANY GARDNER	DIR. BEREAVEMENT PROGRAMS	40.00	Highest	$100,625	$11,853	$112,478
MOLLY HASSON	DIR. RESOURCE CENTER	40.00	Highest	$100,482	$16,192	$116,674

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	$2,254,625	$3,182,428	$2,818,764	$-927,803
2023	$3,823,533	$3,160,517	$3,731,357	$663,016
2022	$3,780,377	$3,111,344	$3,140,258	$669,033
2021	$2,301,127	$2,483,661	$2,155,937	$-182,534
2020	$1,765,316	$2,060,399	$4,462,325	$-295,083
2019	$4,931,343	$1,831,063	$4,733,173	$3,100,280

ELUNA FORMERLY THE MOYER FOUNDATION