Windward Rotary Education Foundation (EIN 990304856) - 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

1993

Legal Domicile

Principal Officer

Steven Comes

Phone

8087823200

Tax Period

2022-07-01 to 2023-06-30

Windward Rotary Education Foundation, founded in 1993, is a micro nonprofit in the Education sector that reported $10K in total revenue in fiscal year 2022. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $24K exceeded revenue, resulting in a 137% operating deficit.

Mission

To Grant Scholarship Funds

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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 $2,259

Program Service Revenue $0

Investment Income $7,989

Other Revenue $0

TOTAL REVENUE $10,248

Expense Breakdown

Grants Paid $20,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $20,000

Other Expenses $4,274

TOTAL EXPENSES $24,274

Year-over-Year Comparison

	2022	2021	Change
Revenue	$10,248	$13,499	-0.2%
Expenses	$24,274	$20,844	+0.2%
Net Income	$-14,026	$-7,345	+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

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
Katherine Braden	President/Director/Trustee	1.00	Officer Director	$0	$0	$0
Michael Indie	Vice President/Director/Trustee	1.00	Officer Director	$0	$0	$0
Steven Comes	Treasurer/Director/Trustee	1.00	Officer Director	$0	$0	$0
Ersel Kilburn	Director/Trustee	1.00	Director	$0	$0	$0
Roberta Cestare	Secretary/Director/Trustee	1.00	Officer Director	$0	$0	$0
Dudley Foster	Director/Trustee	1.00	Director	$0	$0	$0
Murray Visser	Director/Trustee	1.00	Director	$0	$0	$0
Thomas Van Der Hout	Director/Trustee	1.00	Director	$0	$0	$0
Bede Cooray	Director/Trustee	1.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$10,248	$24,274	$311,670	$-14,026
2022	$13,499	$20,844	$325,696	$-7,345
2021	$41,102	$21,672	$333,041	$19,430
2020	$3,533	$19,585	$313,611	$-16,052
2019	$1,784	$17,483	$329,663	$-15,699

Windward Rotary Education Foundation