CALIFORNIA FOUNDATION FOR OCCUPATIONAL THERAPY (EIN 953537219) - 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

MICHELE BERRO

Phone

9169322200

Tax Period

2024-01-01 to 2024-12-31

CALIFORNIA FOUNDATION FOR OCCUPATIONAL THERAPY, founded in 1981, is a micro nonprofit in the Human Services sector that reported $91K in total revenue in fiscal year 2024. Revenue fell 70% from the prior year — a significant decline worth monitoring. Net assets of $1.7M represent 221 months of operating reserves.

Mission

To advance the science of occupational therapy by enhancing the quality and knowledge of Occupational Therapy services to the public through support of research and education.

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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 $29,830

Program Service Revenue $21,714

Investment Income $39,620

Other Revenue $0

TOTAL REVENUE $91,164

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $63,252

Other Expenses $94,285

TOTAL EXPENSES $94,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$91,164	$308,967	-0.7%
Expenses	$94,285	$55,652	+0.7%
Net Income	$-3,121	$253,315	-1.0%

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

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
KATHRYN GUNDERSON	CONFER CHAIR	0.50	Director	$0	$0	$0
DANIELLE MEGLIO	IN DEV CO-CHAIR	0.50	Director	$0	$0	$0
LORA WOO	Secretary	2.00	Officer Director	$0	$0	$0
DIANA SU-ERICKSON	AWARDS CHAIR	0.50	Director	$0	$0	$0
LISA DESHAIES	PUBLICITY CHAIR	0.50	Director	$0	$0	$0
HEIDI MCHUGH PENDELTON	RESEARCH CO CHA	0.50	Director	$0	$0	$0
LAURA WEISS	SCHOLAR CO CHA	0.50	Director	$0	$0	$0
WINIFRED SCHULTZ-KRON	SCHOL CO CHAIR	0.50	Director	$0	$0	$0
JUDI PALLADINO	RESEARCH CO CHA	0.50	Director	$0	$0	$0
BONITA KRAFT	Vice President	2.00	Officer Director	$0	$0	$0
MICHELE BERRO	President	2.00	Officer Director	$0	$0	$0
JOHN GOODFELLOW	Treasurer	2.00	Officer Director	$0	$0	$0
STEPHEN LOFY	IN DEV CO-CHAIR	0.50	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	No data	No data	No data	No data
2024	$91,164	$94,285	$1,675,684	$-3,121
2023	$308,967	$55,652	$1,542,216	$253,315
2022	$59,473	$62,496	$1,192,098	$-3,023
2021	$54,082	$30,400	$1,264,894	$23,682
2020	$53,371	$31,677	$1,047,743	$21,694

CALIFORNIA FOUNDATION FOR OCCUPATIONAL THERAPY