LEON A & ESTHER F BLUM FOUNDATION (EIN 942819074) - 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

1981

Legal Domicile

Principal Officer

DAVID G FINKELSTEIN

Phone

6503534503

Tax Period

2022-07-01 to 2023-06-30

LEON A & ESTHER F BLUM FOUNDATION, founded in 1981, is a small nonprofit in the Unknown sector that reported $343K in total revenue in fiscal year 2022. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $580K exceeded revenue, resulting in a 69% operating deficit.

Mission

THE BLUM FOUNDATION IS A NONPROFIT BENEFIT CORPORATION ORGANIZED TO ENCOURAGE AND PROMOTE EDUCATION THROUGH VOLUNTARY GRANTS, SCHOLARSHIPS, OR STUDENT LOANS WHICH AID WORTHY STUDENTS REGISTERED AT THE THREE ACCREDITED LAW SCHOOLS LOCATED WITHIN THE CITY AND COUNTY OF SAN FRANCISCO.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $343,428

Other Revenue $0

TOTAL REVENUE $343,428

Expense Breakdown

Grants Paid $525,781

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $525,781

Other Expenses $53,859

TOTAL EXPENSES $579,640

Year-over-Year Comparison

	2022	2021	Change
Revenue	$343,428	$591,611	-0.4%
Expenses	$579,640	$649,270	-0.1%
Net Income	$-236,212	$-57,659	+3.1%

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

Independent Members

N/A

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
SUSAN FREIWALD	TRUSTEE	1.00	Director	$0	$0	$0
MARK YATES	TRUSTEE	1.00	Director	$0	$0	$0
DAVID FAIGMAN	TRUSTEE	1.00	Director	$0	$0	$0
BRUCE M LUBARSKY	OFFICER	1.00	Officer	$0	$0	$0
DAVID G FINKELSTEIN	OFFICER	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$343,428	$579,640	$11,216,321	$-236,212
2022	$591,611	$649,270	$10,718,997	$-57,659
2021	$1,466,651	$1,016,952	$13,031,926	$449,699
2020	$347,940	$961,558	$11,192,962	$-613,618
2019	$505,174	$794,609	$12,244,478	$-289,435
2018	$464,783	$917,825	$12,599,884	$-453,042

LEON A & ESTHER F BLUM FOUNDATION