Society for Calligraphy

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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

1982

Legal Domicile

Principal Officer

Barbara Carroll

Phone

8185085043

Tax Period

2024-07-01 to 2025-06-30

Society for Calligraphy, founded in 1982, is a small nonprofit in the Arts, Culture & Humanities sector that reported $194K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $223K exceeded revenue, resulting in a 15% operating deficit.

Mission

The Society for Calligraphy, Southern California, is a non-profit educational organization which promotes the study, teaching and practice of calligraphy and related disciplines. It also encourages the exchange of ideas through speakers, program meetings, workshops, bulletins, an annual retreat and regional chapters.

Program Service Accomplishments

Program 1

Expenses: $114,904 Revenue: $67,368

Letters California Style is an in-person gathering for our members and new members to study lettering arts and associated art forms such as bookbinding, book arts and different kinds of mixed media art with renowned teachers in their respected fields. It is a great opportunity to learn and study topics with 21 hours of class time and a perfect setting to renew friendships, build new ones, and spend time with all those fellow artists that share the love for the lettering arts. The conference is open to all our members and new members and to all levels of skill. The participants pay for the classes, room and board. Fees collected by the organization are used to pay for teacher fees, travel expenses, and room and board for the teachers, as well as facility expenses. The 2025 conference was held February 14-17, 2025 with 99 attendees.

Program 2

Expenses: $53,215 Revenue: $74,669

This organization promotes the study, teaching and practice of calligraphy and related artistic disciplines through its sponsored workshop programs. There were 52 paid or free workshops for the year with approximately 15 to 200 attendees per course. The vast majority of these workshops were via Zoom, which allows for broader participation not only across the US but from other countries.

Program 3

Expenses: $5,002 Revenue: $365

The Society for Calligraphy celebrated its 50th anniversary this year and held a number of special events, key of which was a special exhibit of 58 calligraphic works at the Maloof Gallery for 2...

The Society for Calligraphy celebrated its 50th anniversary this year and held a number of special events, key of which was a special exhibit of 58 calligraphic works at the Maloof Gallery for 2 months. Some of the artwork will be going on a traveling exhibit, at the request of the Maloof.

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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 $46,896

Program Service Revenue $146,952

Investment Income $313

Other Revenue $0

TOTAL REVENUE $194,161

Expense Breakdown

Grants Paid $5,160

Salaries & Benefits $0

Fundraising Expenses $13,703

Program Expenses $175,621

Other Expenses $217,604

TOTAL EXPENSES $222,764

Year-over-Year Comparison

	2024	2023	Change
Revenue	$194,161	$217,340	-0.1%
Expenses	$222,764	$225,817	0.0%
Net Income	$-28,603	$-8,477	+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

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Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

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
Ed Fong	President	12.00	Officer Director	$0	$0	$0
Eva-Lynn Diesenhaus	Director	3.00	Officer Director	$0	$0	$0
Marjorie Grace-Sayers	Secretary	3.00	Officer Director	$0	$0	$0
Barbara Carroll	Treasurer	15.00	Officer Director	$0	$0	$0
Kristi Darwick	Vice President	12.00	Officer Director	$0	$0	$0
Chava Gerber	Director	2.00	Director	$0	$0	$0
Carrie Imai	Director	2.00	Director	$0	$0	$0
Jane Shibata	Director	1.00	Director	$0	$0	$0
David Mark	Director	1.00	Director	$0	$0	$0
Sylvia Kowal	Director	2.00	Director	$0	$0	$0
Chris Ewen	Director	1.00	Director	$0	$0	$0
Susan Bland	Director	10.00	Director	$0	$0	$0
Anna Biggs	Director	7.00	Director	$0	$0	$0
John Biggs	Director	7.00	Director	$0	$0	$0
Barbara Close	Director	6.00	Director	$0	$0	$0
Caroline Arakaki	Director	2.00	Director	$0	$0	$0
Lona Lee	Director	11.00	Director	$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	$194,161	$222,764	$251,776	$-28,603
2024	$217,340	$225,817	$278,538	$-8,477