FOUNDATION FOR CREATIVE BROADCASTING (EIN 942746379) - 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

1979

Legal Domicile

Principal Officer

ELVA DE LA TORRE

Phone

5206231000

Tax Period

2024-10-01 to 2025-09-30

FOUNDATION FOR CREATIVE BROADCASTING, founded in 1979, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.5M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $229K, a strong 15% operating margin.

Mission

PROVIDE EDUCATION ON MEDIA

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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 $1,221,325

Program Service Revenue $229,469

Investment Income $35,097

Other Revenue $41,107

TOTAL REVENUE $1,526,998

Expense Breakdown

Grants Paid $0

Salaries & Benefits $787,857

Fundraising Expenses $357,935

Program Expenses $833,398

Other Expenses $509,681

TOTAL EXPENSES $1,297,538

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,526,998	$1,397,032	+0.1%
Expenses	$1,297,538	$1,279,053	+0.0%
Net Income	$229,460	$117,979	+0.9%

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

172

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

$77,222

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YISSEL SALAFSKY	DIRECTOR	1.00	Director	$0	$0	$0
ELI BURKE	DIRECTOR	1.00	Director	$0	$0	$0
FERNANDO GONZALEZ	PRESIDENT	3.00	Officer Director	$0	$0	$0
RACHEL ABRAHAM	SECRETARY	1.00	Officer Director	$0	$0	$0
MICHELLE HERZOG	TREASURER	2.00	Officer Director	$0	$0	$0
VICKI CHANDLER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ELVA DE LA TORRE	EXECUTIVE DIRECTOR	40.00	Officer	$71,142	$6,080	$77,222

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
2025	$1,526,998	$1,297,538	$2,176,837	$229,460
2024	$1,397,032	$1,279,053	$2,037,287	$117,979
2023	$1,307,646	$1,175,323	$1,852,431	$132,323
2022	$1,062,709	$996,830	$1,292,441	$65,879
2021	$1,154,421	$882,352	$1,222,600	$272,069
2020	$1,109,793	$904,264	$1,039,923	$205,529
2019	$1,052,651	$905,071	$741,438	$147,580
2018	$838,992	$857,662	$583,712	$-18,670

FOUNDATION FOR CREATIVE BROADCASTING